WORTHINGTON STEEL, INC. (WS) FY2027 Q1 Statement of Cash Flows
2026-06-01 to 2026-08-31
Statement of Cash Flows
2026-06-01 to 2026-08-31
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WORTHINGTON STEEL, INC. cash flow reconciliation, Jun 1, 2026 through Aug 31, 2026
Cash flows for Jun 1, 2026 through Aug 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: May 31, 2026. Ending cash: Aug 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on May 31, 2026
- 84,600,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- negative 6,000,000 US dollars. Net cash used.
- Net earnings (loss)
- negative 5,000,000 US dollars
- Depreciation and amortization
- 27,800,000 US dollars
- Loss from discontinued operations, net
- 4,900,000 US dollars
- Benefit from deferred income taxes
- negative 4,400,000 US dollars
- Bad debt expense (income)
- 200,000 US dollars
- Equity in net income of unconsolidated affiliate, net of distributions
- 16,700,000 US dollars
- Noncash restructuring and other expense
- 1,000,000 US dollars
- Net gain on sale of assets
- negative 4,700,000 US dollars
- Stock-based compensation
- 2,300,000 US dollars
- Realized loss on equity investment
- 15,500,000 US dollars
- Receivables
- negative 42,400,000 US dollars
- Inventories
- negative 42,900,000 US dollars
- Accounts payable
- 30,700,000 US dollars
- Accrued compensation and employee benefits
- negative 8,500,000 US dollars
- Other operating items, net
- 2,800,000 US dollars
- Investing activities
- negative 586,800,000 US dollars. Net cash used.
- Investment in property, plant and equipment
- negative 63,000,000 US dollars
- Other investing activities
- 1,300,000 US dollars
- Acquisitions, net of cash acquired
- negative 545,200,000 US dollars
- Proceeds from sale of assets, net of selling costs
- 20,100,000 US dollars
- Financing activities
- 735,600,000 US dollars. Net cash provided.
- Proceeds from (repayments of) short-term borrowings, net
- negative 170,000,000 US dollars
- Principal payments on long-term debt
- negative 642,100,000 US dollars
- Payments of tax withholdings, net of proceeds from issuance of common shares
- negative 2,700,000 US dollars
- Payments of debt issuance costs
- negative 34,400,000 US dollars
- Purchase of noncontrolling interest in Kloeckner
- negative 15,900,000 US dollars
- Proceeds from long-term debt, net of issuance costs
- 1,568,700,000 US dollars
- Dividends paid
- negative 8,200,000 US dollars
- Proceeds from revolving credit facility borrowings - swing loans
- 336,700,000 US dollars
- Repayments of revolving credit facility borrowings - swing loans
- negative 286,000,000 US dollars
- Payments to noncontrolling interests
- negative 10,500,000 US dollars
- Operating adjustment reconciliation
- 107,900,000 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
- 1,905,400,000 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
- 608,200,000 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 600,000 US dollars
- Net cash provided by discontinued operations
- 21,400,000 US dollars. Into cash; drawn as the small gray flow above beginning cash.
- Ending cash on Aug 31, 2026
- 248,200,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 841,600,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 163,600,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
- Operating cash flow
- negative 6,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 63,000,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- negative 69,000,000 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 loss −$5.00M − net operating adjustments $1.00M = operating cash −$6.00M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
- 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: negative 6,000,000 US dollars minus 63,000,000 US dollars equals negative 69,000,000 US dollars.
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