UNITED FIRE GROUP, INC (UFCS) 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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UNITED FIRE GROUP, 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. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. 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 (loss) → Net cash from operating activities: $33,365,000.00Unearned premium → Operating adjustments reconciliation: $58,046,000.00Losses and loss settlement expenses → Operating adjustments reconciliation: $20,160,000.00Stock-based compensation expense → Operating adjustments reconciliation: $2,683,000.00Depreciation and amortization → Operating adjustments reconciliation: $2,675,000.00Other, net → Operating adjustments reconciliation: $667,000.00Net investment (gains) losses → Operating adjustments reconciliation: $527,000.00Other assets → Operating adjustments reconciliation: $193,000.00Remaining operating cash flows, net (calculated) → Operating adjustments reconciliation: $93,000.00Operating adjustments reconciliation → Net cash from operating activities: $882,000.00Operating adjustments reconciliation → Premiums receivable: $53,315,000.00Operating adjustments reconciliation → Deferred policy acquisition costs: $13,161,000.00Operating adjustments reconciliation → Reinsurance receivables: $6,186,000.00Operating adjustments reconciliation → Deferred income tax expense (benefit): $4,439,000.00Operating adjustments reconciliation → Prepaid reinsurance premiums: $4,085,000.00Operating adjustments reconciliation → Accrued investment income: $1,764,000.00Operating adjustments reconciliation → Accrued expenses and other liabilities: $1,103,000.00Operating adjustments reconciliation → Net accretion of bond premium: $109,000.00Proceeds from sale of available-for-sale investments → investing reconciliation: $76,970,000.00Proceeds from call and maturity of available-for-sale investments → investing reconciliation: $69,373,000.00Proceeds from sale of other investments → investing reconciliation: $12,415,000.00Purchase of other investments → investing reconciliation: $5,205,000.00investing reconciliation → Purchase of available-for-sale investments: $215,341,000.00investing reconciliation → Net purchases and sales of property and equipment: $516,000.00Net cash used in financing activities → financing reconciliation: $4,937,000.00Issuance of common stock → financing reconciliation: $203,000.00financing reconciliation → Payment of cash dividends: $5,140,000.00Net cash used in investing activities → investing reconciliation: $51,894,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $162,029,000.00Net cash from operating activities → Cash sources and uses: $34,247,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $139,445,000.00Cash sources and uses → Net cash used in investing activities: $51,894,000.00Cash sources and uses → Net cash used in financing activities: $4,937,000.00Net accretion of bond premium: -$109,000.00Investment discount & premium−$109.00 KDepreciation and amortization: $2,675,000.00Depreciation & amortization+$2.68 MStock-based compensation expense: $2,683,000.00Stock-based compensation+$2.68 MNet investment (gains) losses: $527,000.00Investment gain & loss+$527.00 KDeferred income tax expense (benefit): -$4,439,000.00Deferred income taxes−$4.44 MAccrued investment income: -$1,764,000.00Accrued investment income−$1.76 MPremiums receivable: -$53,315,000.00Premiums receivable−$53.32 MDeferred policy acquisition costs: -$13,161,000.00Deferred policy costs−$13.16 MReinsurance receivables: -$6,186,000.00Reinsurance recoverables−$6.19 MPrepaid reinsurance premiums: -$4,085,000.00Prepaid reinsurance premiums−$4.09 MOther assets: $193,000.00Other operating assets+$193.00 KLosses and loss settlement expenses: $20,160,000.00Policy benefit reserves+$20.16 MUnearned premium: $58,046,000.00Unearned premiums+$58.05 MAccrued expenses and other liabilities: -$1,103,000.00Accrued & other liabilities−$1.10 MOther, net: $667,000.00Other operating liabilities+$667.00 KNet income (loss): $33,365,000.00Net income (loss)+$33.37 MRemaining operating cash flows, net (calculated): $93,000.00Remaining operating (calculated)+$93.00 KNet cash from operating activities: $34,247,000.00Operating cash+$34.25 MOperating adjustments reconciliation: $85,044,000.00Issuance of common stock: $203,000.00Common stock issued+$203.00 KPayment of cash dividends: -$5,140,000.00Dividends paid−$5.14 MNet cash used in financing activities: -$4,937,000.00. Cash required to fund net payments.Financing cash−$4.94 Mfinancing reconciliation: $5,140,000.00Purchase of available-for-sale investments: -$215,341,000.00AFS securities purchases−$215.34 MProceeds from sale of available-for-sale investments: $76,970,000.00AFS securities sales+$76.97 MProceeds from call and maturity of available-for-sale investments: $69,373,000.00AFS securities maturities+$69.37 MPurchase of other investments: $5,205,000.00Other investment purchases+$5.21 MProceeds from sale of other investments: $12,415,000.00Other investment proceeds+$12.42 MNet purchases and sales of property and equipment: -$516,000.00Capital spending, net−$516.00 KNet cash used in investing activities: -$51,894,000.00. Cash required to fund net payments.Investing cash−$51.89 Minvesting reconciliation: $215,857,000.00Cash sources and uses: $196,276,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $162,029,000.00Beginning cash$162.03 MEnding cash: Cash, cash equivalents, and restricted cash: $139,445,000.00Ending cash$139.45 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flowNot availableCash flow / Net income1.03×Operating cash flow ÷ net incomeNet cash change−$22.58 MEnding cash − beginning cash
Chart details

UNITED FIRE GROUP, 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
162,029,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
34,247,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Income taxes payable and Income taxes receivable), so Income taxes receivable/payable cannot be separated for this quarter. It may combine inflows and outflows.
Net income (loss)
33,365,000 US dollars
Net accretion of bond premium
negative 109,000 US dollars
Depreciation and amortization
2,675,000 US dollars
Stock-based compensation expense
2,683,000 US dollars
Net investment (gains) losses
527,000 US dollars
Deferred income tax expense (benefit)
negative 4,439,000 US dollars
Accrued investment income
negative 1,764,000 US dollars
Premiums receivable
negative 53,315,000 US dollars
Deferred policy acquisition costs
negative 13,161,000 US dollars
Reinsurance receivables
negative 6,186,000 US dollars
Prepaid reinsurance premiums
negative 4,085,000 US dollars
Other assets
193,000 US dollars
Losses and loss settlement expenses
20,160,000 US dollars
Unearned premium
58,046,000 US dollars
Accrued expenses and other liabilities
negative 1,103,000 US dollars
Other, net
667,000 US dollars
Remaining operating cash flows, net (calculated)
93,000 US dollars
Investing activities
negative 51,894,000 US dollars. Net cash used.
Purchase of available-for-sale investments
negative 215,341,000 US dollars
Proceeds from sale of available-for-sale investments
76,970,000 US dollars
Proceeds from call and maturity of available-for-sale investments
69,373,000 US dollars
Purchase of other investments
5,205,000 US dollars
Proceeds from sale of other investments
12,415,000 US dollars
Net purchases and sales of property and equipment
negative 516,000 US dollars
Financing activities
negative 4,937,000 US dollars. Net cash used.
Issuance of common stock
203,000 US dollars
Payment of cash dividends
negative 5,140,000 US dollars
Operating adjustment reconciliation
85,044,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
financing gross reconciliation
5,140,000 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
215,857,000 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
139,445,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
196,276,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 22,584,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.03×. 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 enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $882.00K 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.
UNITED FIRE GROUP, INC (UFCS) FY2026 Q2 Statement of Cash Flows Sankey chart
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