SIRIUSPOINT LTD. (SPNT) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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SIRIUSPOINT LTD. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $136,700,000.00Net income → Operating adjustments reconciliation: $34,100,000.00Unearned premium reserves → Operating adjustments reconciliation: $264,300,000.00Held for sale asset → Operating adjustments reconciliation: $115,200,000.00Loss and loss adjustment expenses recoverable, net → Operating adjustments reconciliation: $110,900,000.00Other assets → Operating adjustments reconciliation: $21,500,000.00Share compensation → Operating adjustments reconciliation: $16,400,000.00Reinsurance balances payable → Operating adjustments reconciliation: $13,700,000.00Deferred tax asset/liability → Operating adjustments reconciliation: $11,700,000.00Other liabilities → Operating adjustments reconciliation: $7,300,000.00Amortization of intangible assets → Operating adjustments reconciliation: $5,000,000.00Interest and dividends receivable → Operating adjustments reconciliation: $2,900,000.00Operating adjustments reconciliation → Insurance and reinsurance balances receivable, net: $346,400,000.00Operating adjustments reconciliation → Unearned premiums ceded: $143,300,000.00Operating adjustments reconciliation → Loss and loss adjustment expense reserves: $32,200,000.00Operating adjustments reconciliation → Deferred acquisition costs, net: $24,600,000.00Operating adjustments reconciliation → Other items, net: $23,500,000.00Operating adjustments reconciliation → Net realized and unrealized gain on investments and derivatives: $19,300,000.00Operating adjustments reconciliation → Amortization of premium and accretion of discount, net: $13,700,000.00Proceeds from sales and maturities of debt securities, available-for-sale → investing reconciliation: $931,800,000.00Proceeds from sales and maturities of debt securities, trading and short-term investments → investing reconciliation: $59,600,000.00Proceeds from sales and maturities of other investments → investing reconciliation: $44,200,000.00investing reconciliation → Purchases of debt securities, available-for-sale: $980,600,000.00investing reconciliation → Business acquisitions, net (cash and restricted cash acquired of $4.9): $29,400,000.00investing reconciliation → Purchases of short-term investments: $16,300,000.00investing reconciliation → Change in due to/from brokers, net: $7,300,000.00investing reconciliation → Purchases of other investments: $4,400,000.00Net cash used in financing activities → financing reconciliation: $290,800,000.00Net proceeds (payments) on deposit liability contracts → financing reconciliation: $7,600,000.00financing reconciliation → Redemption of preference shares: $200,000,000.00financing reconciliation → Purchases of SiriusPoint common shares under share repurchase program: $73,300,000.00financing reconciliation → Taxes paid on withholding shares: $22,200,000.00financing reconciliation → Cash dividends paid to preference shareholders: $2,600,000.00financing reconciliation → Change in total noncontrolling interests, net: $300,000.00Net cash used in investing activities → investing reconciliation: $2,400,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $902,400,000.00Net cash from operating activities → Cash sources and uses: $136,700,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $745,900,000.00Cash sources and uses → Net cash used in investing activities: $2,400,000.00Cash sources and uses → Net cash used in financing activities: $290,800,000.00Net income: $170,800,000.00Net income+$170.80 MShare compensation: $16,400,000.00Stock-based compensation+$16.40 MNet realized and unrealized gain on investments and derivatives: -$19,300,000.00Investment & derivative gain, net−$19.30 MAmortization of premium and accretion of discount, net: -$13,700,000.00Premium & discount amort., net−$13.70 MAmortization of intangible assets: $5,000,000.00Intangible amortization+$5.00 MOther items, net: -$23,500,000.00Other non-cash items−$23.50 MInsurance and reinsurance balances receivable, net: -$346,400,000.00Premiums receivable−$346.40 MDeferred acquisition costs, net: -$24,600,000.00Deferred acquisition costs, net−$24.60 MDeferred tax asset/liability: $11,700,000.00Deferred tax balances+$11.70 MUnearned premiums ceded: -$143,300,000.00Prepaid reinsurance premiums−$143.30 MOther assets: $21,500,000.00Other operating assets+$21.50 MLoss and loss adjustment expenses recoverable, net: $110,900,000.00Reinsurance recoverables+$110.90 MInterest and dividends receivable: $2,900,000.00Interest & dividend receivables+$2.90 MLoss and loss adjustment expense reserves: -$32,200,000.00Claims reserves−$32.20 MReinsurance balances payable: $13,700,000.00Reinsurance payables+$13.70 MUnearned premium reserves: $264,300,000.00Unearned premiums+$264.30 MOther liabilities: $7,300,000.00Other operating liabilities+$7.30 MDeferred gain on retroactive reinsurance: $0.00Held for sale asset: $115,200,000.00Held-for-sale asset losses+$115.20 MNet cash from operating activities: $136,700,000.00Operating cash+$136.70 MOperating adjustments reconciliation: $603,000,000.00Redemption of preference shares: -$200,000,000.00Preferred stock redeemed−$200.00 MPurchases of SiriusPoint common shares under share repurchase program: -$73,300,000.00Common stock repurchases−$73.30 MCash dividends paid to preference shareholders: -$2,600,000.00Preferred dividends paid−$2.60 MTaxes paid on withholding shares: -$22,200,000.00Stock-award tax withholding−$22.20 MChange in total noncontrolling interests, net: -$300,000.00Noncontrolling interests, net−$300.00 KNet proceeds (payments) on deposit liability contracts: $7,600,000.00Deposit liability contracts, net+$7.60 MNet proceeds from exercise of options: $0.00Net cash used in financing activities: -$290,800,000.00. Cash required to fund net payments.Financing cash−$290.80 Mfinancing reconciliation: $298,400,000.00Change in due to/from brokers, net: -$7,300,000.00Due to/from brokers, net−$7.30 MPurchases of debt securities, available-for-sale: -$980,600,000.00AFS securities purchases−$980.60 MPurchases of short-term investments: -$16,300,000.00Short-term investments, net−$16.30 MPurchases of other investments: -$4,400,000.00Other investment purchases−$4.40 MProceeds from sales and maturities of debt securities, available-for-sale: $931,800,000.00AFS securities proceeds+$931.80 MProceeds from sales and maturities of debt securities, trading and short-term investments: $59,600,000.00Debt securities sales & maturities+$59.60 MProceeds from sales and maturities of other investments: $44,200,000.00Other investment proceeds+$44.20 MBusiness acquisitions, net (cash and restricted cash acquired of $4.9): -$29,400,000.00Acquisitions, net of cash−$29.40 MNet cash used in investing activities: -$2,400,000.00. Cash required to fund net payments.Investing cash−$2.40 Minvesting reconciliation: $1,038,000,000.00Cash sources and uses: $1,039,100,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $902,400,000.00Beginning cash$902.40 MEnding cash: Cash, cash equivalents, and restricted cash: $745,900,000.00Ending cash$745.90 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flowNot availableCash flow / Net income0.80×Operating cash flow ÷ net incomeNet cash change−$156.50 MEnding cash − beginning cash
Chart details

SIRIUSPOINT LTD. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2025
902,400,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
136,700,000 US dollars. Net cash provided.
Net income
170,800,000 US dollars
Share compensation
16,400,000 US dollars
Net realized and unrealized gain on investments and derivatives
negative 19,300,000 US dollars
Amortization of premium and accretion of discount, net
negative 13,700,000 US dollars
Amortization of intangible assets
5,000,000 US dollars
Other items, net
negative 23,500,000 US dollars
Insurance and reinsurance balances receivable, net
negative 346,400,000 US dollars
Deferred acquisition costs, net
negative 24,600,000 US dollars
Deferred tax asset/liability
11,700,000 US dollars
Unearned premiums ceded
negative 143,300,000 US dollars
Other assets
21,500,000 US dollars
Loss and loss adjustment expenses recoverable, net
110,900,000 US dollars
Interest and dividends receivable
2,900,000 US dollars
Loss and loss adjustment expense reserves
negative 32,200,000 US dollars
Reinsurance balances payable
13,700,000 US dollars
Unearned premium reserves
264,300,000 US dollars
Other liabilities
7,300,000 US dollars
Deferred gain on retroactive reinsurance
0 US dollars
Held for sale asset
115,200,000 US dollars
Investing activities
negative 2,400,000 US dollars. Net cash used.
Change in due to/from brokers, net
negative 7,300,000 US dollars
Purchases of debt securities, available-for-sale
negative 980,600,000 US dollars
Purchases of short-term investments
negative 16,300,000 US dollars
Purchases of other investments
negative 4,400,000 US dollars
Proceeds from sales and maturities of debt securities, available-for-sale
931,800,000 US dollars
Proceeds from sales and maturities of debt securities, trading and short-term investments
59,600,000 US dollars
Proceeds from sales and maturities of other investments
44,200,000 US dollars
Business acquisitions, net (cash and restricted cash acquired of $4.9)
negative 29,400,000 US dollars
Financing activities
negative 290,800,000 US dollars. Net cash used.
Redemption of preference shares
negative 200,000,000 US dollars
Purchases of SiriusPoint common shares under share repurchase program
negative 73,300,000 US dollars
Cash dividends paid to preference shareholders
negative 2,600,000 US dollars
Taxes paid on withholding shares
negative 22,200,000 US dollars
Change in total noncontrolling interests, net
negative 300,000 US dollars
Net proceeds (payments) on deposit liability contracts
7,600,000 US dollars
Net proceeds from exercise of options
0 US dollars
Operating adjustment reconciliation
603,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
298,400,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
1,038,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Ending cash on Jun 30, 2026
745,900,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,039,100,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 156,500,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.80×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income exceeds operating cash. The diagram allocates $136.70M of net income directly to operating cash and $34.10M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
SIRIUSPOINT LTD. (SPNT) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

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