ACVA · As filed with the SEC

ACV Auctions cash flow statement, by quarter

The statement as ACV Auctions presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS · USD thousands

USD thousands	Q2 2026^† 3 months ended Jun 30, 2026	Q1 2026 3 months ended Mar 31, 2026	Q4 2025^† 3 months ended Dec 31, 2025	Q3 2025^† 3 months ended Sep 30, 2025
Cash Flows from Operating Activities
Net loss	(8,227)^†	(10,892)	(19,561)^†	(24,465)^†
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	12,036^†	11,920	11,317^†	10,977^†
Stock-based compensation expense, net of amounts capitalized	14,808^†	13,464	13,531^†	11,303^†
Provision for bad debt	3,618^†	5,254	4,718^†	26,221^†
Other non-cash, net	718^†	821	1,373^†	(97)^†
Changes in operating assets and liabilities:
Trade receivables	51,061^†	(74,294)	20,616^†	(9,924)^†
Other operating assets	5,148^†	41	4,685^†	(14,167)^†
Accounts payable	(112,530)^†	126,445	(45,020)^†	6,420^†
Other operating liabilities	(2,130)^†	3,751	(4,019)^†	3,985^†
Net cash provided by operating activities	(35,498)^†	76,510	(12,360)^†	10,253^†
Cash Flows from Investing Activities
Net increase in finance receivables	(7,181)^†	(3,363)	11,295^†	(15,530)^†
Purchases of property and equipment	(3,126)^†	(1,772)	(2,291)^†	(2,602)^†
Proceeds from sale of real estate	—	—	0^†	—
Capitalization of software costs	(8,828)^†	(9,663)	(8,719)^†	(8,904)^†
Purchases of marketable securities	0^†	0	0^†	(4,088)^†
Maturities and redemptions of marketable securities	0^†	0	1,500^†	0^†
Sales of marketable securities	—	—	48,934^†	0^†
Acquisition of businesses (net of cash acquired)	—	—	0^†	0^†
Net cash used in investing activities	(19,135)^†	(14,798)	50,719^†	(31,124)^†
Cash Flows from Financing Activities
Proceeds from long term debt	90,000^†	85,000	70,000^†	133,500^†
Payments towards long term debt	(85,000)^†	(75,000)	(100,000)^†	(100,000)^†
Payment of debt issuance costs	—	—	—	(33)^†
Proceeds from exercise of stock options	82^†	690	681^†	229^†
Payment of RSU tax withholdings in exchange for common shares surrendered by RSU holders	(1,411)^†	(2,780)	—	(5,854)^†
Proceeds from employee stock purchase plan	—	—	2,132^†	0^†
Other financing activities	0^†	0	99^†	(25)^†
Net cash (used in) provided by financing activities	(43,990)^†	7,910	(32,241)^†	27,817^†
Effect of exchange rate changes on cash and cash equivalents	(88)^†	(149)	36^†	32^†
Net (decrease) increase in cash and cash equivalents	(98,711)^†	69,473	6,154^†	6,978^†
Cash and cash equivalents, beginning of period	340,970	271,497	265,343	258,365
Cash and cash equivalents, end of period	242,259	340,970	271,497	265,343
Supplemental disclosure of cash flow information
Non-cash investing and financing activities:
Stock-based compensation included in capitalized software development costs	1,694^†	1,839	1,928^†	2,061^†
Purchase of property and equipment and internal use software in accounts payable	(169)^†	1,140	—	(175)^†

† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.