Tempus AI, Inc. (TEM) 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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Tempus AI, Inc. 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. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Proceeds from convertible senior notes, net of initial purchasers' discount → financing reconciliation: $443,132,000.00financing reconciliation → Net cash from financing activities: $96,850,000.00financing reconciliation → Principal payments on long-term debt: $207,717,000.00financing reconciliation → Principal payments on revolving credit facility: $100,000,000.00financing reconciliation → Purchases of capped call: $31,234,000.00financing reconciliation → Prepayment premium on long-term debt: $6,433,000.00financing reconciliation → Payment of deferred financing fees: $751,000.00financing reconciliation → Payment of deferred offering costs: $147,000.00Net cash used in investing activities → investing reconciliation: $21,159,000.00investing reconciliation → Purchases of property and equipment: $14,327,000.00investing reconciliation → Capitalized software costs: $6,832,000.00Net cash used in operating activities → operating reconciliation: $80,802,000.00Stock-based compensation → operating reconciliation: $106,827,000.00Depreciation and amortization → operating reconciliation: $52,161,000.00Accrued expenses & other → operating reconciliation: $19,941,000.00Loss on debt extinguishment → operating reconciliation: $11,643,000.00Non-cash operating lease costs → operating reconciliation: $6,896,000.00Interest payable → operating reconciliation: $6,270,000.00Losses from equity-method investments → operating reconciliation: $5,950,000.00Amortization of original issue discount → operating reconciliation: $3,125,000.00Related party asset → operating reconciliation: $2,917,000.00PIK interest added to principal → operating reconciliation: $1,674,000.00Investments and other assets → operating reconciliation: $960,000.00Provision for bad debt expense → operating reconciliation: $866,000.00Provision for obsolete inventory → operating reconciliation: $400,000.00Loss on disposal of property and equipment → operating reconciliation: $375,000.00Amortization of deferred financing fees → operating reconciliation: $194,000.00Minimum accretion expense → operating reconciliation: $88,000.00operating reconciliation → Net income (loss): $120,277,000.00operating reconciliation → Gain on marketable equity securities: $66,166,000.00operating reconciliation → Accounts receivable: $50,565,000.00operating reconciliation → Accounts payable: $30,225,000.00operating reconciliation → Deferred revenue: $12,467,000.00operating reconciliation → Deferred other income: $7,977,000.00operating reconciliation → Operating lease liabilities: $7,122,000.00operating reconciliation → Prepaid expenses and other current assets: $2,440,000.00operating reconciliation → Inventory: $2,188,000.00operating reconciliation → Accrued data licensing fees: $1,568,000.00operating reconciliation → Change in fair value of holdback liability: $94,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $609,451,000.00Net cash from financing activities → Cash sources and uses: $96,850,000.00Cash sources and uses → Exchange-rate effect: $2,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $604,338,000.00Cash sources and uses → Net cash used in investing activities: $21,159,000.00Cash sources and uses → Net cash used in operating activities: $80,802,000.00Net income (loss): -$120,277,000.00Net income (loss)−$120.28 MStock-based compensation: $106,827,000.00Stock-based compensation+$106.83 MLoss on disposal of property and equipment: $375,000.00PP&E disposal gain & loss+$375.00 KDeferred income taxes: $0.00Gain on marketable equity securities: -$66,166,000.00Equity securities gain & loss−$66.17 MLoss on debt extinguishment: $11,643,000.00Debt extinguishment gain & loss+$11.64 MAmortization of original issue discount: $3,125,000.00Discount & premium amortization+$3.13 MAmortization of deferred financing fees: $194,000.00Debt issuance cost amortization+$194.00 KChange in fair value of holdback liability: -$94,000.00Holdback liability fair value−$94.00 KDepreciation and amortization: $52,161,000.00Depreciation and amortization+$52.16 MProvision for obsolete inventory: $400,000.00Provision for obsolete inventory+$400.00 KProvision for bad debt expense: $866,000.00Credit loss provision+$866.00 KLosses from equity-method investments: $5,950,000.00Equity-method results+$5.95 MNon-cash operating lease costs: $6,896,000.00Operating lease amortization+$6.90 MMinimum accretion expense: $88,000.00Accretion expense+$88.00 KPIK interest added to principal: $1,674,000.00Paid-in-kind interest+$1.67 MAccounts receivable: -$50,565,000.00Accounts receivable−$50.57 MRelated party asset: $2,917,000.00Related party receivables+$2.92 MInventory: -$2,188,000.00Inventories−$2.19 MPrepaid expenses and other current assets: -$2,440,000.00Prepaid & other assets−$2.44 MInvestments and other assets: $960,000.00Investments and other assets+$960.00 KAccounts payable: -$30,225,000.00Accounts payable−$30.23 MDeferred revenue: -$12,467,000.00Deferred revenue−$12.47 MDeferred other income: -$7,977,000.00Deferred other income−$7.98 MAccrued data licensing fees: -$1,568,000.00Accrued data licensing fees−$1.57 MAccrued expenses & other: $19,941,000.00Other accrued liabilities+$19.94 MInterest payable: $6,270,000.00Accrued interest+$6.27 MOperating lease liabilities: -$7,122,000.00Operating lease liabilities−$7.12 MNet cash used in operating activities: -$80,802,000.00. Cash required to fund net payments.Operating cash−$80.80 Moperating reconciliation: $301,089,000.00Principal payments on long-term debt: -$207,717,000.00Long-term debt repaid−$207.72 MPrepayment premium on long-term debt: -$6,433,000.00Debt extinguishment costs−$6.43 MPrincipal payments on revolving credit facility: -$100,000,000.00Long-term credit line repayments−$100.00 MProceeds from convertible senior notes, net of initial purchasers' discount: $443,132,000.00Convertible debt issued+$443.13 MPurchases of capped call: -$31,234,000.00Purchases of capped call−$31.23 MProceeds from revolving credit facility, net of original issue discount: $0.00Payment of deferred offering costs: -$147,000.00Debt issuance costs−$147.00 KPayment of deferred financing fees: -$751,000.00Deferred financing fees paid−$751.00 KProceeds from long-term debt, net of original issue discount: $0.00Net cash from financing activities: $96,850,000.00Financing cash+$96.85 Mfinancing reconciliation: $443,132,000.00Purchases of property and equipment: -$14,327,000.00PP&E purchases−$14.33 MProceeds from sale of marketable equity securities: $0.00Business combinations, net of cash acquired: $0.00Capitalized software costs: -$6,832,000.00Software purchases−$6.83 MNet cash used in investing activities: -$21,159,000.00. Cash required to fund net payments.Investing cash−$21.16 Minvesting reconciliation: $21,159,000.00Cash sources and uses: $706,301,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $609,451,000.00Beginning cash$609.45 MEnding cash: Cash, cash equivalents, and restricted cash: $604,338,000.00Ending cash$604.34 MExchange-rate effect: -$2,000.00FX effect−$2.00 KCASH RECONCILIATIONFinancingflowsInvestingflowsOperatingflowsNet loss −$120.28M + net operating adjustments $39.48M = operating cash −$80.80MFree cash flow−$95.13 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change−$5.11 MEnding cash − beginning cash
Chart details

Tempus AI, Inc. 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
609,451,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
negative 80,802,000 US dollars. Net cash used.
Net income (loss)
negative 120,277,000 US dollars
Stock-based compensation
106,827,000 US dollars
Loss on disposal of property and equipment
375,000 US dollars
Deferred income taxes
0 US dollars
Gain on marketable equity securities
negative 66,166,000 US dollars
Loss on debt extinguishment
11,643,000 US dollars
Amortization of original issue discount
3,125,000 US dollars
Amortization of deferred financing fees
194,000 US dollars
Change in fair value of holdback liability
negative 94,000 US dollars
Depreciation and amortization
52,161,000 US dollars
Provision for obsolete inventory
400,000 US dollars
Provision for bad debt expense
866,000 US dollars
Losses from equity-method investments
5,950,000 US dollars
Non-cash operating lease costs
6,896,000 US dollars
Minimum accretion expense
88,000 US dollars
PIK interest added to principal
1,674,000 US dollars
Accounts receivable
negative 50,565,000 US dollars
Related party asset
2,917,000 US dollars
Inventory
negative 2,188,000 US dollars
Prepaid expenses and other current assets
negative 2,440,000 US dollars
Investments and other assets
960,000 US dollars
Accounts payable
negative 30,225,000 US dollars
Deferred revenue
negative 12,467,000 US dollars
Deferred other income
negative 7,977,000 US dollars
Accrued data licensing fees
negative 1,568,000 US dollars
Accrued expenses & other
19,941,000 US dollars
Interest payable
6,270,000 US dollars
Operating lease liabilities
negative 7,122,000 US dollars
Investing activities
negative 21,159,000 US dollars. Net cash used.
Purchases of property and equipment
negative 14,327,000 US dollars
Proceeds from sale of marketable equity securities
0 US dollars
Business combinations, net of cash acquired
0 US dollars
Capitalized software costs
negative 6,832,000 US dollars
Financing activities
96,850,000 US dollars. Net cash provided.
Principal payments on long-term debt
negative 207,717,000 US dollars
Prepayment premium on long-term debt
negative 6,433,000 US dollars
Principal payments on revolving credit facility
negative 100,000,000 US dollars
Proceeds from convertible senior notes, net of initial purchasers' discount
443,132,000 US dollars
Purchases of capped call
negative 31,234,000 US dollars
Proceeds from revolving credit facility, net of original issue discount
0 US dollars
Payment of deferred offering costs
negative 147,000 US dollars
Payment of deferred financing fees
negative 751,000 US dollars
Proceeds from long-term debt, net of original issue discount
0 US dollars
Operating adjustment reconciliation
301,089,000 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
443,132,000 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
21,159,000 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
negative 2,000 US dollars
Ending cash on Jun 30, 2026
604,338,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
706,301,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 5,113,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Operating cash flow
negative 80,802,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
14,327,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 95,129,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

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 loss −$120.28M + net operating adjustments $39.48M = operating cash −$80.80M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • 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.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: negative 80,802,000 US dollars minus 14,327,000 US dollars equals negative 95,129,000 US dollars.
Tempus AI, Inc. (TEM) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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