TIMKEN CO (TKR) 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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TIMKEN CO 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. 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.Net Income → Net cash from operating activities: $143,100,000.00Depreciation and amortization → Operating adjustments reconciliation: $118,600,000.00Impairment charges → Operating adjustments reconciliation: $79,000,000.00Accounts payable, trade → Operating adjustments reconciliation: $23,100,000.00Stock-based compensation expense → Operating adjustments reconciliation: $14,500,000.00Deferred income tax expense (benefit) → Operating adjustments reconciliation: $2,800,000.00Pension and other postretirement expense → Operating adjustments reconciliation: $2,600,000.00Loss (gain) on sale of assets → Operating adjustments reconciliation: $400,000.00Operating adjustments reconciliation → Net cash from operating activities: $3,300,000.00Operating adjustments reconciliation → Accounts receivable: $124,600,000.00Operating adjustments reconciliation → Unbilled receivables: $36,600,000.00Operating adjustments reconciliation → Other accrued expenses: $24,100,000.00Operating adjustments reconciliation → Pension and other postretirement benefit contributions and payments: $18,100,000.00Operating adjustments reconciliation → Inventories: $17,900,000.00Operating adjustments reconciliation → Income taxes: $11,800,000.00Operating adjustments reconciliation → Other, net: $4,600,000.00Proceeds from long-term debt → financing reconciliation: $468,500,000.00Borrowings on accounts receivable facility → financing reconciliation: $135,000,000.00Proceeds from exercise of stock options → financing reconciliation: $5,300,000.00Short-term debt activity, net → financing reconciliation: $2,000,000.00financing reconciliation → Net cash from financing activities: $74,700,000.00financing reconciliation → Payments on long-term debt: $372,400,000.00financing reconciliation → Payments on accounts receivable facility: $55,000,000.00financing reconciliation → Cash dividends paid to shareholders: $50,300,000.00financing reconciliation → Purchase of treasury shares: $48,000,000.00financing reconciliation → Payments related to tax withholding for stock-based compensation: $10,400,000.00Net cash used in investing activities → investing reconciliation: $180,500,000.00Investments in short-term marketable securities, net → investing reconciliation: $9,000,000.00Proceeds from disposal of property, plant and equipment → investing reconciliation: $300,000.00investing reconciliation → Acquisitions, net of cash acquired of $6.8 million: $124,400,000.00investing reconciliation → Capital expenditures: $65,400,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $365,400,000.00Net cash from operating activities → Cash sources and uses: $146,400,000.00Net cash from financing activities → Cash sources and uses: $74,700,000.00Cash sources and uses → Exchange-rate effect: $5,500,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $400,500,000.00Cash sources and uses → Net cash used in investing activities: $180,500,000.00Other accrued expenses: -$24,100,000.00Other accrued liabilities−$24.10 MIncome taxes: -$11,800,000.00Income tax balances−$11.80 MStock-based compensation expense: $14,500,000.00Stock-based compensation+$14.50 MAccounts payable, trade: $23,100,000.00Trade payables+$23.10 MDepreciation and amortization: $118,600,000.00Depreciation & amortization+$118.60 MImpairment charges: $79,000,000.00Asset impairments+$79.00 MPension and other postretirement expense: $2,600,000.00Pension & postretirement expense+$2.60 MDeferred income tax expense (benefit): $2,800,000.00Deferred income taxes+$2.80 MNet Income: $143,100,000.00Net Income+$143.10 MPension and other postretirement benefit contributions and payments: -$18,100,000.00Pension & retiree contributions−$18.10 MLoss (gain) on sale of assets: $400,000.00PP&E disposal gain & loss+$400.00 KAccounts receivable: -$124,600,000.00Accounts receivable−$124.60 MUnbilled receivables: -$36,600,000.00Contract assets−$36.60 MInventories: -$17,900,000.00Inventories−$17.90 MOther, net: -$4,600,000.00Other working capital, net−$4.60 MNet cash from operating activities: $146,400,000.00Operating cash+$146.40 MOperating adjustments reconciliation: $241,000,000.00Cash dividends paid to shareholders: -$50,300,000.00Common dividends paid−$50.30 MPurchase of treasury shares: -$48,000,000.00Common stock repurchases−$48.00 MProceeds from exercise of stock options: $5,300,000.00Stock option exercises+$5.30 MPayments related to tax withholding for stock-based compensation: -$10,400,000.00Stock-award tax withholding−$10.40 MBorrowings on accounts receivable facility: $135,000,000.00Securitization proceeds+$135.00 MPayments on accounts receivable facility: -$55,000,000.00Securitization repayments−$55.00 MProceeds from long-term debt: $468,500,000.00Long-term debt issued+$468.50 MPayments on long-term debt: -$372,400,000.00Long-term debt repaid−$372.40 MShort-term debt activity, net: $2,000,000.00Short-term debt, net+$2.00 MNet cash from financing activities: $74,700,000.00Financing cash+$74.70 Mfinancing reconciliation: $610,800,000.00Capital expenditures: -$65,400,000.00Capital expenditures−$65.40 MAcquisitions, net of cash acquired of $6.8 million: -$124,400,000.00Acquisitions, net of cash−$124.40 MProceeds from disposal of property, plant and equipment: $300,000.00PP&E sales+$300.00 KInvestments in short-term marketable securities, net: $9,000,000.00Investments, net+$9.00 MNet cash used in investing activities: -$180,500,000.00. Cash required to fund net payments.Investing cash−$180.50 Minvesting reconciliation: $189,800,000.00Cash sources and uses: $586,500,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $365,400,000.00Beginning cash$365.40 MEnding cash: Cash, cash equivalents, and restricted cash: $400,500,000.00Ending cash$400.50 MExchange-rate effect: -$5,500,000.00FX effect−$5.50 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$81.00 MOperating cash − cash spent on productive assetsCash flow / Net income1.02×Operating cash flow ÷ net incomeNet cash change+$35.10 MEnding cash − beginning cash
Chart details

TIMKEN CO 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
365,400,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
146,400,000 US dollars. Net cash provided.
Other accrued expenses
negative 24,100,000 US dollars
Income taxes
negative 11,800,000 US dollars
Stock-based compensation expense
14,500,000 US dollars
Accounts payable, trade
23,100,000 US dollars
Depreciation and amortization
118,600,000 US dollars
Impairment charges
79,000,000 US dollars
Pension and other postretirement expense
2,600,000 US dollars
Deferred income tax expense (benefit)
2,800,000 US dollars
Net Income
143,100,000 US dollars
Pension and other postretirement benefit contributions and payments
negative 18,100,000 US dollars
Loss (gain) on sale of assets
400,000 US dollars
Accounts receivable
negative 124,600,000 US dollars
Unbilled receivables
negative 36,600,000 US dollars
Inventories
negative 17,900,000 US dollars
Other, net
negative 4,600,000 US dollars
Investing activities
negative 180,500,000 US dollars. Net cash used.
Capital expenditures
negative 65,400,000 US dollars
Acquisitions, net of cash acquired of $6.8 million
negative 124,400,000 US dollars
Proceeds from disposal of property, plant and equipment
300,000 US dollars
Investments in short-term marketable securities, net
9,000,000 US dollars
Financing activities
74,700,000 US dollars. Net cash provided.
Cash dividends paid to shareholders
negative 50,300,000 US dollars
Purchase of treasury shares
negative 48,000,000 US dollars
Proceeds from exercise of stock options
5,300,000 US dollars
Payments related to tax withholding for stock-based compensation
negative 10,400,000 US dollars
Borrowings on accounts receivable facility
135,000,000 US dollars
Payments on accounts receivable facility
negative 55,000,000 US dollars
Proceeds from long-term debt
468,500,000 US dollars
Payments on long-term debt
negative 372,400,000 US dollars
Short-term debt activity, net
2,000,000 US dollars
Operating adjustment reconciliation
241,000,000 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
610,800,000 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
189,800,000 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 5,500,000 US dollars
Ending cash on Jun 30, 2026
400,500,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
586,500,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
35,100,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.02×. 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.
Operating cash flow
146,400,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
65,400,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
81,000,000 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 income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $3.30M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced 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.
  • Operating cash flow minus cash spent on productive assets equals free cash flow: 146,400,000 US dollars minus 65,400,000 US dollars equals 81,000,000 US dollars.
TIMKEN CO (TKR) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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