# TENNANT CO (TNC) FY2026 YTD Q2 Statement of Cash Flows

- Company: TENNANT CO (TNC)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-06, accession number 0000097134-26-000024
- Page: https://plicit.ai/financials/tnc/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/tnc-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

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**: 106,400,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: negative 26,200,000 US dollars. Net cash used.
- **Deferred income tax expense (benefit)**: 3,900,000 US dollars
- **Net income**: 7,800,000 US dollars
- **Other assets and liabilities**: negative 13,300,000 US dollars
- **Share-based compensation expense**: 3,600,000 US dollars
- **Amortization expense**: 6,800,000 US dollars
- **Bad debt and returns expense**: 1,200,000 US dollars
- **Employee compensation and benefits**: 1,900,000 US dollars
- **Other, net**: 400,000 US dollars
- **Inventories**: negative 18,300,000 US dollars
- **Receivables**: negative 31,100,000 US dollars
- **Depreciation expense**: 23,100,000 US dollars
- **Accounts payable**: negative 12,700,000 US dollars
- **Loss from equity method investments**: 500,000 US dollars
- **Investing activities**: negative 15,400,000 US dollars. Net cash used.
- **Purchases of property, plant and equipment**: negative 8,500,000 US dollars
- **Payments made in connection with business acquisition, net of cash acquired**: negative 7,200,000 US dollars
- **Investment in leased assets**: negative 200,000 US dollars
- **Cash received from leased assets**: 500,000 US dollars
- **Financing activities**: 11,400,000 US dollars. Net cash provided.
- **Proceeds from borrowings**: 115,000,000 US dollars
- **Repayments of borrowings**: negative 30,000,000 US dollars
- **Repurchases from exercise of stock options, net of employee tax withholdings obligations of $3.2 and $2.9, respectively**: negative 2,300,000 US dollars
- **Repurchases of common stock**: negative 60,500,000 US dollars
- **Dividends paid**: negative 10,800,000 US dollars
- **Operating adjustment reconciliation**: 75,400,000 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**: 115,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **investing gross reconciliation**: 15,900,000 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**: 700,000 US dollars
- **Ending cash on Jun 30, 2026**: 76,900,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 118,500,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 29,500,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: −3.36×. 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**: negative 26,200,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 8,500,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: negative 34,700,000 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 or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
- 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 26,200,000 US dollars minus 8,500,000 US dollars equals negative 34,700,000 US dollars.