VERSIGENT PLC (VGNT) 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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VERSIGENT PLC 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, including disposal groups and discontinued operations. 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. 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: $116,000,000.00Accounts payable → Operating adjustments reconciliation: $134,000,000.00Depreciation → Operating adjustments reconciliation: $51,000,000.00Accrued and other long-term liabilities → Operating adjustments reconciliation: $33,000,000.00Deferred income taxes → Operating adjustments reconciliation: $12,000,000.00Inventories → Operating adjustments reconciliation: $12,000,000.00Share-based compensation → Operating adjustments reconciliation: $11,000,000.00Pension and other postretirement benefit expenses → Operating adjustments reconciliation: $9,000,000.00Remaining operating cash flows, net (calculated) → Operating adjustments reconciliation: $2,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $42,000,000.00Operating adjustments reconciliation → Accounts receivable, net: $127,000,000.00Operating adjustments reconciliation → Other assets: $67,000,000.00Operating adjustments reconciliation → Restructuring expense, net of cash paid: $11,000,000.00Operating adjustments reconciliation → Other, net: $6,000,000.00Operating adjustments reconciliation → Pension contributions: $6,000,000.00Operating adjustments reconciliation → Income from equity method investments, net of dividends received: $5,000,000.00Remaining financing cash flows, net (calculated) → financing reconciliation: $88,000,000.00Net proceeds (repayments) under short-term debt agreements → financing reconciliation: $77,000,000.00financing reconciliation → Net cash from financing activities: $165,000,000.00Net cash used in investing activities → investing reconciliation: $51,000,000.00investing reconciliation → Capital expenditures: $51,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $282,000,000.00Net cash from operating activities → Cash sources and uses: $158,000,000.00Net cash from financing activities → Cash sources and uses: $165,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $554,000,000.00Cash sources and uses → Net cash used in investing activities: $51,000,000.00Net income: $116,000,000.00Net income+$116.00 MDepreciation: $51,000,000.00Depreciation expense+$51.00 MAmortization: $0.00Restructuring expense, net of cash paid: -$11,000,000.00Restructuring charges−$11.00 MDeferred income taxes: $12,000,000.00Deferred income taxes+$12.00 MPension and other postretirement benefit expenses: $9,000,000.00Pension & postretirement expense+$9.00 MIncome from equity method investments, net of dividends received: -$5,000,000.00Equity-method income, net−$5.00 MLoss on sale of assets: -$0.00Share-based compensation: $11,000,000.00Stock-based compensation+$11.00 MAccounts receivable, net: -$127,000,000.00Accounts receivable−$127.00 MInventories: $12,000,000.00Inventories+$12.00 MOther assets: -$67,000,000.00Other current assets−$67.00 MAccounts payable: $134,000,000.00Accounts payable+$134.00 MAccrued and other long-term liabilities: $33,000,000.00Other payables & accruals+$33.00 MOther, net: -$6,000,000.00Other working capital, net−$6.00 MPension contributions: -$6,000,000.00Pension & retiree contributions−$6.00 MRemaining operating cash flows, net (calculated): $2,000,000.00Remaining operating (calculated)+$2.00 MNet cash from operating activities: $158,000,000.00Operating cash+$158.00 MOperating adjustments reconciliation: $264,000,000.00Net proceeds (repayments) under short-term debt agreements: $77,000,000.00Short-term debt, net+$77.00 MProceeds from issuance of senior notes and credit agreement, net of issuance costs: $0.00Dividend payments of consolidated affiliates to minority shareholders: -$0.00Remaining financing cash flows, net (calculated): $88,000,000.00Remaining financing (calculated)+$88.00 MNet cash from financing activities: $165,000,000.00Financing cash+$165.00 Mfinancing reconciliation: $165,000,000.00Capital expenditures: -$51,000,000.00Capital expenditures−$51.00 MNet cash used in investing activities: -$51,000,000.00. Cash required to fund net payments.Investing cash−$51.00 Minvesting reconciliation: $51,000,000.00Cash sources and uses: $605,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $282,000,000.00Beginning cash$282.00 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $554,000,000.00Ending cash$554.00 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$107.00 MOperating cash − cash spent on productive assetsCash flow / Net income1.36×Operating cash flow ÷ net incomeNet cash change+$272.00 MEnding cash − beginning cash
Chart details

VERSIGENT PLC 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, including disposal groups and discontinued operations. 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
282,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
158,000,000 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 (Accounts payable and Accounts receivable, net), so Amortization of deferred debt issuance costs cannot be separated for this quarter. It may combine inflows and outflows.
Net income
116,000,000 US dollars
Depreciation
51,000,000 US dollars
Amortization
0 US dollars
Restructuring expense, net of cash paid
negative 11,000,000 US dollars
Deferred income taxes
12,000,000 US dollars
Pension and other postretirement benefit expenses
9,000,000 US dollars
Income from equity method investments, net of dividends received
negative 5,000,000 US dollars
Loss on sale of assets
0 US dollars
Share-based compensation
11,000,000 US dollars
Accounts receivable, net
negative 127,000,000 US dollars
Inventories
12,000,000 US dollars
Other assets
negative 67,000,000 US dollars
Accounts payable
134,000,000 US dollars
Accrued and other long-term liabilities
33,000,000 US dollars
Other, net
negative 6,000,000 US dollars
Pension contributions
negative 6,000,000 US dollars
Remaining operating cash flows, net (calculated)
2,000,000 US dollars
Investing activities
negative 51,000,000 US dollars. Net cash used.
Capital expenditures
negative 51,000,000 US dollars
Financing activities
165,000,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the financing 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 (Net proceeds (repayments) under other short-term debt agreements, Cash distribution paid to Parent and Net transfers (to) from Parent), so Taxes withheld and paid on employees' restricted share awards, Net repayments under long-term debt agreements, Cash distribution paid to Former Parent and Net transfers (to) from Former Parent cannot be separated for this quarter. It may combine inflows and outflows.
Net proceeds (repayments) under short-term debt agreements
77,000,000 US dollars
Proceeds from issuance of senior notes and credit agreement, net of issuance costs
0 US dollars
Dividend payments of consolidated affiliates to minority shareholders
0 US dollars
Remaining financing cash flows, net (calculated)
88,000,000 US dollars
Operating adjustment reconciliation
264,000,000 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 displayed reconciliation
165,000,000 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.
investing gross reconciliation
51,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Ending cash on Jun 30, 2026
554,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
605,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
272,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.36×. 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
158,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
51,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
107,000,000 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 $42.00M 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: 158,000,000 US dollars minus 51,000,000 US dollars equals 107,000,000 US dollars.
VERSIGENT PLC (VGNT) FY2026 Q2 Statement of Cash Flows Sankey chart
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