VERSIGENT PLC (VGNT) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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VERSIGENT PLC cash flow reconciliation, Jan 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. 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. 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: $194,000,000.00Net income → Operating adjustments reconciliation: $3,000,000.00Accounts payable → Operating adjustments reconciliation: $169,000,000.00Depreciation → Operating adjustments reconciliation: $111,000,000.00Accrued and other long-term liabilities → Operating adjustments reconciliation: $89,000,000.00Pension and other postretirement benefit expenses → Operating adjustments reconciliation: $21,000,000.00Share-based compensation → Operating adjustments reconciliation: $19,000,000.00Restructuring expense, net of cash paid → Operating adjustments reconciliation: $9,000,000.00Deferred income taxes → Operating adjustments reconciliation: $5,000,000.00Amortization of deferred debt issuance costs → Operating adjustments reconciliation: $2,000,000.00Amortization → Operating adjustments reconciliation: $1,000,000.00Loss on sale of assets → Operating adjustments reconciliation: $1,000,000.00Operating adjustments reconciliation → Accounts receivable, net: $278,000,000.00Operating adjustments reconciliation → Other assets: $77,000,000.00Operating adjustments reconciliation → Other, net: $57,000,000.00Operating adjustments reconciliation → Pension contributions: $11,000,000.00Operating adjustments reconciliation → Income from equity method investments, net of dividends received: $7,000,000.00Proceeds from issuance of senior notes and credit agreement, net of issuance costs → financing reconciliation: $2,063,000,000.00Net proceeds (repayments) under short-term debt agreements → financing reconciliation: $86,000,000.00financing reconciliation → Net cash from financing activities: $203,000,000.00financing reconciliation → Cash distribution paid to Former Parent: $1,894,000,000.00financing reconciliation → Net transfers (to) from Former Parent: $47,000,000.00financing reconciliation → Dividend payments of consolidated affiliates to minority shareholders: $4,000,000.00financing reconciliation → Taxes withheld and paid on employees' restricted share awards: $1,000,000.00Net cash used in investing activities → investing reconciliation: $117,000,000.00investing reconciliation → Capital expenditures: $117,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $276,000,000.00Net cash from operating activities → Cash sources and uses: $194,000,000.00Net cash from financing activities → Cash sources and uses: $203,000,000.00Cash sources and uses → Exchange-rate effect: $2,000,000.00Cash 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: $117,000,000.00Net income: $197,000,000.00Net income+$197.00 MDepreciation: $111,000,000.00Depreciation expense+$111.00 MAmortization: $1,000,000.00Intangible amortization+$1.00 MAmortization of deferred debt issuance costs: $2,000,000.00Debt issuance cost amortization+$2.00 MRestructuring expense, net of cash paid: $9,000,000.00Restructuring charges+$9.00 MDeferred income taxes: $5,000,000.00Deferred income taxes+$5.00 MPension and other postretirement benefit expenses: $21,000,000.00Pension & postretirement expense+$21.00 MIncome from equity method investments, net of dividends received: -$7,000,000.00Equity-method income, net−$7.00 MLoss on sale of assets: $1,000,000.00Other asset gain & loss+$1.00 MShare-based compensation: $19,000,000.00Stock-based compensation+$19.00 MAccounts receivable, net: -$278,000,000.00Accounts receivable−$278.00 MInventories: $0.00Other assets: -$77,000,000.00Other current assets−$77.00 MAccounts payable: $169,000,000.00Accounts payable+$169.00 MAccrued and other long-term liabilities: $89,000,000.00Other payables & accruals+$89.00 MOther, net: -$57,000,000.00Other working capital, net−$57.00 MPension contributions: -$11,000,000.00Pension & retiree contributions−$11.00 MNet cash from operating activities: $194,000,000.00Operating cash+$194.00 MOperating adjustments reconciliation: $430,000,000.00Net proceeds (repayments) under short-term debt agreements: $86,000,000.00Short-term debt, net+$86.00 MNet repayments under long-term debt agreements: $0.00Proceeds from issuance of senior notes and credit agreement, net of issuance costs: $2,063,000,000.00Long-term debt issued+$2.06 BCash distribution paid to Former Parent: -$1,894,000,000.00Former Parent distribution paid−$1.89 BNet transfers (to) from Former Parent: -$47,000,000.00Former Parent transfers, net−$47.00 MDividend payments of consolidated affiliates to minority shareholders: -$4,000,000.00Noncontrolling dividends−$4.00 MTaxes withheld and paid on employees' restricted share awards: -$1,000,000.00Stock-award tax withholding−$1.00 MNet cash from financing activities: $203,000,000.00Financing cash+$203.00 Mfinancing reconciliation: $2,149,000,000.00Capital expenditures: -$117,000,000.00Capital expenditures−$117.00 MNet cash used in investing activities: -$117,000,000.00. Cash required to fund net payments.Investing cash−$117.00 Minvesting reconciliation: $117,000,000.00Cash sources and uses: $673,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $276,000,000.00Beginning cash$276.00 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $554,000,000.00Ending cash$554.00 MExchange-rate effect: -$2,000,000.00FX effect−$2.00 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$77.00 MOperating cash − cash spent on productive assetsCash flow / Net income0.98×Operating cash flow ÷ net incomeNet cash change+$278.00 MEnding cash − beginning cash
Chart details

VERSIGENT PLC cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. 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
276,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
194,000,000 US dollars. Net cash provided.
Net income
197,000,000 US dollars
Depreciation
111,000,000 US dollars
Amortization
1,000,000 US dollars
Amortization of deferred debt issuance costs
2,000,000 US dollars
Restructuring expense, net of cash paid
9,000,000 US dollars
Deferred income taxes
5,000,000 US dollars
Pension and other postretirement benefit expenses
21,000,000 US dollars
Income from equity method investments, net of dividends received
negative 7,000,000 US dollars
Loss on sale of assets
1,000,000 US dollars
Share-based compensation
19,000,000 US dollars
Accounts receivable, net
negative 278,000,000 US dollars
Inventories
0 US dollars
Other assets
negative 77,000,000 US dollars
Accounts payable
169,000,000 US dollars
Accrued and other long-term liabilities
89,000,000 US dollars
Other, net
negative 57,000,000 US dollars
Pension contributions
negative 11,000,000 US dollars
Investing activities
negative 117,000,000 US dollars. Net cash used.
Capital expenditures
negative 117,000,000 US dollars
Financing activities
203,000,000 US dollars. Net cash provided.
Net proceeds (repayments) under short-term debt agreements
86,000,000 US dollars
Net repayments under long-term debt agreements
0 US dollars
Proceeds from issuance of senior notes and credit agreement, net of issuance costs
2,063,000,000 US dollars
Cash distribution paid to Former Parent
negative 1,894,000,000 US dollars
Net transfers (to) from Former Parent
negative 47,000,000 US dollars
Dividend payments of consolidated affiliates to minority shareholders
negative 4,000,000 US dollars
Taxes withheld and paid on employees' restricted share awards
negative 1,000,000 US dollars
Operating adjustment reconciliation
430,000,000 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
2,149,000,000 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
117,000,000 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
negative 2,000,000 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
673,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
278,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.98×. 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
194,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
117,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
77,000,000 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 exceeds operating cash. The diagram allocates $194.00M of net income directly to operating cash and $3.00M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of 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: 194,000,000 US dollars minus 117,000,000 US dollars equals 77,000,000 US dollars.
VERSIGENT PLC (VGNT) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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