ZAI LAB LIMITED (ZLAB) FY2026 Q2 Statement of Cash Flows
2026-04-01 to 2026-06-30
Statement of Cash Flows
2026-04-01 to 2026-06-30
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Chart details
ZAI LAB LIMITED 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
- 752,433,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- Operating activities
- negative 63,406,000 US dollars. Net cash used.
- Net loss
- negative 50,825,000 US dollars
- Allowance for credit losses
- 4,000 US dollars
- Inventory write-down
- 5,894,000 US dollars
- Depreciation and amortization expenses
- 4,173,000 US dollars
- Amortization of deferred income
- negative 1,468,000 US dollars
- Share-based compensation
- 11,941,000 US dollars
- Loss from fair value changes of equity investment with readily determinable fair value
- 0 US dollars
- Losses on disposal of property and equipment
- 15,000 US dollars
- Noncash lease expenses
- 1,669,000 US dollars
- Debt issuance costs
- 0 US dollars
- Foreign currency remeasurement impact
- negative 15,065,000 US dollars
- Accounts receivable
- negative 14,237,000 US dollars
- Notes receivable
- 4,632,000 US dollars
- Inventories
- negative 10,619,000 US dollars
- Prepayments and other current assets
- 3,201,000 US dollars
- Deferred tax assets
- negative 1,350,000 US dollars
- Other non-current assets
- negative 340,000 US dollars
- Accounts payable
- negative 1,379,000 US dollars
- Other current liabilities
- 1,235,000 US dollars
- Operating lease liabilities
- negative 1,083,000 US dollars
- Deferred income
- 11,000 US dollars
- Other non-current liabilities
- 185,000 US dollars
- Investing activities
- negative 1,417,000 US dollars. Net cash used.
- Proceeds from maturity of short-term investment
- 0 US dollars
- Proceeds from the sale of equity investment
- 0 US dollars
- Purchases of property and equipment
- negative 1,309,000 US dollars
- Proceeds from the sale of property and equipment
- 43,000 US dollars
- Acquisition of intangible assets
- negative 151,000 US dollars
- Financing activities
- 18,705,000 US dollars. Net cash provided.
- Proceeds from short-term debt
- 44,380,000 US dollars
- Repayment of short-term bank borrowings
- negative 24,419,000 US dollars
- Payments of debt issuance costs
- 0 US dollars
- Proceeds from exercises of stock options
- 946,000 US dollars
- Payments of public offering costs
- 0 US dollars
- Employee taxes paid related to net share settlement of equity awards
- negative 2,202,000 US dollars
- Operating adjustment reconciliation
- 96,366,000 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
- 45,326,000 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
- 1,460,000 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
- 2,325,000 US dollars
- Ending cash on Jun 30, 2026
- 708,640,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- Cash sources and uses
- 773,463,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 43,793,000 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 63,406,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 1,309,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- negative 64,715,000 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 −$50.83M − net operating adjustments $12.58M = operating cash −$63.41M. 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 63,406,000 US dollars minus 1,309,000 US dollars equals negative 64,715,000 US dollars.
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