UNITY SOFTWARE INC. (U) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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UNITY SOFTWARE INC. cash flow reconciliation, Apr 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.Depreciation and amortization → operating reconciliation: $85,475,000.00Stock-based compensation expense → operating reconciliation: $79,948,000.00Publisher payables → operating reconciliation: $63,112,000.00Prepaid expenses and other → operating reconciliation: $44,553,000.00Deferred revenue → operating reconciliation: $10,538,000.00Other assets → operating reconciliation: $2,933,000.00Other long-term liabilities → operating reconciliation: $2,184,000.00Accounts payable → operating reconciliation: $2,027,000.00Other → operating reconciliation: $1,097,000.00Impairment of property and equipment → operating reconciliation: $25,000.00operating reconciliation → Net cash from operating activities: $205,622,000.00operating reconciliation → Net loss: $22,672,000.00operating reconciliation → Accounts receivable, net: $57,170,000.00operating reconciliation → Accrued expenses and other: $6,428,000.00Proceeds from issuance of common stock upon exercise of stock options and purchase of ESPP shares → financing reconciliation: $4,551,000.00financing reconciliation → Net cash from financing activities: $4,551,000.00Net cash used in investing activities → investing reconciliation: $3,663,000.00investing reconciliation → Purchases of property and equipment: $3,663,000.00Exchange-rate effect → Cash sources and uses: $4,522,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $2,146,089,000.00Net cash from operating activities → Cash sources and uses: $205,622,000.00Net cash from financing activities → Cash sources and uses: $4,551,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $2,357,121,000.00Cash sources and uses → Net cash used in investing activities: $3,663,000.00Net loss: -$22,672,000.00Net loss−$22.67 MDepreciation and amortization: $85,475,000.00Depreciation & amortization+$85.48 MStock-based compensation expense: $79,948,000.00Stock-based compensation+$79.95 MGain on repayment of convertible note: $0.00Impairment of intangible assets: $0.00Impairment of property and equipment: $25,000.00PP&E impairments+$25.00 KImpairment of investments: $0.00Other: $1,097,000.00Other operating, net+$1.10 MAccounts receivable, net: -$57,170,000.00Accounts receivable−$57.17 MPrepaid expenses and other: $44,553,000.00Prepaid & other assets+$44.55 MOther assets: $2,933,000.00Other noncurrent assets+$2.93 MAccounts payable: $2,027,000.00Accounts payable+$2.03 MAccrued expenses and other: -$6,428,000.00Accrued expenses and other−$6.43 MPublisher payables: $63,112,000.00Publisher payables+$63.11 MOther long-term liabilities: $2,184,000.00Other noncurrent liabilities+$2.18 MDeferred revenue: $10,538,000.00Deferred revenue+$10.54 MNet cash from operating activities: $205,622,000.00Operating cash+$205.62 Moperating reconciliation: $291,892,000.00Payment of debt issuance costs: $0.00Purchase of capped calls: $0.00Proceeds from issuance of convertible notes: $0.00Repayments of convertible note: $0.00Proceeds from issuance of common stock upon exercise of stock options and purchase of ESPP shares: $4,551,000.00Employee stock plans & options+$4.55 MNet cash from financing activities: $4,551,000.00Financing cash+$4.55 Mfinancing reconciliation: $4,551,000.00Purchases of property and equipment: -$3,663,000.00PP&E purchases−$3.66 MPurchases of non-marketable investments: $0.00Net cash used in investing activities: -$3,663,000.00. Cash required to fund net payments.Investing cash−$3.66 Minvesting reconciliation: $3,663,000.00Cash sources and uses: $2,360,784,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $2,146,089,000.00Beginning cash$2.15 BEnding cash: Cash, cash equivalents, and restricted cash: $2,357,121,000.00Ending cash$2.36 BExchange-rate effect: $4,522,000.00FX effect+$4.52 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$22.67M + net operating adjustments $228.29M = operating cash +$205.62MFree cash flow$201.96 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$211.03 MEnding cash − beginning cash
Chart details

UNITY SOFTWARE INC. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. 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 Mar 31, 2026
2,146,089,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
205,622,000 US dollars. Net cash provided.
Net loss
negative 22,672,000 US dollars
Depreciation and amortization
85,475,000 US dollars
Stock-based compensation expense
79,948,000 US dollars
Gain on repayment of convertible note
0 US dollars
Impairment of intangible assets
0 US dollars
Impairment of property and equipment
25,000 US dollars
Impairment of investments
0 US dollars
Other
1,097,000 US dollars
Accounts receivable, net
negative 57,170,000 US dollars
Prepaid expenses and other
44,553,000 US dollars
Other assets
2,933,000 US dollars
Accounts payable
2,027,000 US dollars
Accrued expenses and other
negative 6,428,000 US dollars
Publisher payables
63,112,000 US dollars
Other long-term liabilities
2,184,000 US dollars
Deferred revenue
10,538,000 US dollars
Investing activities
negative 3,663,000 US dollars. Net cash used.
Purchases of property and equipment
negative 3,663,000 US dollars
Purchases of non-marketable investments
0 US dollars
Financing activities
4,551,000 US dollars. Net cash provided.
Payment of debt issuance costs
0 US dollars
Purchase of capped calls
0 US dollars
Proceeds from issuance of convertible notes
0 US dollars
Repayments of convertible note
0 US dollars
Proceeds from issuance of common stock upon exercise of stock options and purchase of ESPP shares
4,551,000 US dollars
Operating adjustment reconciliation
291,892,000 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
4,551,000 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
3,663,000 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
4,522,000 US dollars
Ending cash on Jun 30, 2026
2,357,121,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
2,360,784,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
211,032,000 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
205,622,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
3,663,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
201,959,000 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 −$22.67M + net operating adjustments $228.29M = operating cash +$205.62M. 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: 205,622,000 US dollars minus 3,663,000 US dollars equals 201,959,000 US dollars.
UNITY SOFTWARE INC. (U) FY2026 Q2 Statement of Cash Flows Sankey chart
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