# UNITED FIRE GROUP, INC (UFCS) FY2026 Q2 Statement of Cash Flows

- Company: UNITED FIRE GROUP, INC (UFCS)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-04, accession number 0000101199-26-000052
- Page: https://plicit.ai/financials/ufcs/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/ufcs-fy2026-q2-cash-flow-sankey.png

## Chart details

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.