# VALVOLINE INC. (VVV) FY2026 Q3 Statement of Cash Flows

- Company: VALVOLINE INC. (VVV)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q3 FY2026 10-Q, filed 2026-08-05, accession number 0001674910-26-000066
- Page: https://plicit.ai/financials/vvv/fy2026-q3-cash-flow
- Chart image: https://plicit.ai/charts/vvv-fy2026-q3-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**: 84,700,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 124,400,000 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 (Deferred income taxes), so those amounts cannot be separated for this quarter. It may combine inflows and outflows.
- **Net income**: 64,500,000 US dollars
- **Operating cash flows from discontinued operations**: 0 US dollars
- **Loss from discontinued operations**: 500,000 US dollars
- **Loss (gain) on sale of operations**: 0 US dollars
- **Depreciation and amortization**: 38,200,000 US dollars
- **Stock-based compensation expense**: 3,400,000 US dollars
- **Other, net**: 2,100,000 US dollars
- **Receivables**: negative 12,000,000 US dollars
- **Inventories**: negative 2,800,000 US dollars
- **Payables and accrued liabilities**: 17,700,000 US dollars
- **Other assets and liabilities**: 12,900,000 US dollars
- **Remaining operating cash flows, net (calculated)**: negative 100,000 US dollars
- **Investing activities**: negative 61,900,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the investing 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 (Purchases of investments), so Issuances of notes receivable and Repayments of notes receivable cannot be separated for this quarter. It may combine inflows and outflows.
- **Additions to property, plant and equipment**: negative 57,100,000 US dollars
- **Acquisitions, net of cash acquired**: negative 8,400,000 US dollars
- **Proceeds from sale of operations**: 0 US dollars
- **Other investing activities, net**: negative 2,300,000 US dollars
- **Remaining investing cash flows, net (calculated)**: 5,900,000 US dollars
- **Financing activities**: negative 62,800,000 US dollars. Net cash used.
- **Proceeds from borrowings**: 0 US dollars
- **Payments of debt issuance costs and discounts**: negative 800,000 US dollars
- **Repayments on borrowings**: negative 56,000,000 US dollars
- **Repurchases of common stock, including excise taxes of $16.4 in fiscal 2025**: 0 US dollars
- **Other financing activities, net**: negative 6,000,000 US dollars
- **Operating adjustment reconciliation**: 74,800,000 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**: 62,800,000 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 displayed reconciliation**: 67,800,000 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.
- **Exchange-rate effect**: negative 200,000 US dollars
- **Ending cash on Jun 30, 2026**: 84,200,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 209,100,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 500,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.93×. 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**: 124,400,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 57,100,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 67,300,000 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 $59.90M 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 purchases of property, plant and equipment equals free cash flow: 124,400,000 US dollars minus 57,100,000 US dollars equals 67,300,000 US dollars.