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	Q2 2025^† 3 months ended Jun 30, 2025	Q1 2025 3 months ended Mar 31, 2025	Q4 2024^† 3 months ended Dec 31, 2024	Q3 2024^† 3 months ended Sep 30, 2024
Cash Flows from Operating Activities
Net income (loss)	—	—	—	—	—	—	—	(16,029)^†
Net loss	(8,227)^†	(10,892)	(19,561)^†	(24,465)^†	(7,298)^†	(14,817)	(26,137)^†	(16,029)^†
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	12,036^†	11,920	11,317^†	10,977^†	10,902^†	10,547	10,357^†	9,769^†
Stock-based compensation expense, net of amounts capitalized	14,808^†	13,464	13,531^†	11,303^†	15,454^†	16,574	19,955^†	18,261^†
Provision for bad debt	3,618^†	5,254	4,718^†	26,221^†	1,508^†	1,603	1,828^†	3,106^†
Other non-cash, net	718^†	821	1,373^†	(97)^†	1,562^†	704	372^†	250^†
Changes in operating assets and liabilities:
Trade receivables	51,061^†	(74,294)	20,616^†	(9,924)^†	34,000^†	(75,714)	34,269^†	2,355^†
Other operating assets	5,148^†	41	4,685^†	(14,167)^†	1,557^†	(2,616)	1,744^†	(5,204)^†
Accounts payable	(112,530)^†	126,445	(45,020)^†	6,420^†	(37,411)^†	122,834	(39,517)^†	18,043^†
Other operating liabilities	(2,130)^†	3,751	(4,019)^†	3,985^†	(6,559)^†	7,509	(6,090)^†	(9,426)^†
Net cash provided by operating activities	(35,498)^†	76,510	(12,360)^†	10,253^†	13,715^†	66,624	(3,219)^†	21,125^†
Cash Flows from Investing Activities
Net increase in finance receivables	(7,181)^†	(3,363)	11,295^†	(15,530)^†	(54,288)^†	(17,276)	(9,469)^†	(10,685)^†
Purchases of property and equipment	(3,126)^†	(1,772)	(2,291)^†	(2,602)^†	(2,859)^†	(1,346)	(705)^†	(962)^†
Proceeds from sale of real estate	—	—	0^†	—	—	—	0^†	—
Capitalization of software costs	(8,828)^†	(9,663)	(8,719)^†	(8,904)^†	(9,201)^†	(8,731)	(7,264)^†	(7,583)^†
Purchases of marketable securities	0^†	0	0^†	(4,088)^†	(14,680)^†	(10,153)	(14,372)^†	0^†
Maturities and redemptions of marketable securities	0^†	0	1,500^†	0^†	18,250^†	6,638	3,500^†	15,465^†
Sales of marketable securities	—	—	48,934^†	0^†	0^†	0	0^†	7,392^†
Acquisition of businesses (net of cash acquired)	—	—	0^†	0^†	0^†	0	133^†	(1,399)^†
Net cash used in investing activities	(19,135)^†	(14,798)	50,719^†	(31,124)^†	(62,778)^†	(30,868)	(28,177)^†	16,311^†
Cash Flows from Financing Activities
Proceeds from long term debt	90,000^†	85,000	70,000^†	133,500^†	120,000^†	100,000	36,500^†	115,000^†
Payments towards long term debt	(85,000)^†	(75,000)	(100,000)^†	(100,000)^†	(100,000)^†	(56,500)	(28,500)^†	(110,000)^†
Payment of debt issuance costs	—	—	—	(33)^†	—	—	—	(264)^†
Proceeds from exercise of stock options	82^†	690	681^†	229^†	149^†	382	792^†	1,832^†
Payment of RSU tax withholdings in exchange for common shares surrendered by RSU holders	(1,411)^†	(2,780)	—	(5,854)^†	(5,828)^†	(11,808)	—	(6,427)^†
Proceeds from employee stock purchase plan	—	—	2,132^†	0^†	—	—	1,912^†	0^†
Other financing activities	0^†	0	99^†	(25)^†	(32)^†	(42)	0^†	(43)^†
Net cash (used in) provided by financing activities	(43,990)^†	7,910	(32,241)^†	27,817^†	15,366^†	32,032	3,053^†	98^†
Effect of exchange rate changes on cash and cash equivalents	(88)^†	(149)	36^†	32^†	177^†	32	(116)^†	18^†
Net (decrease) increase in cash and cash equivalents	(98,711)^†	69,473	6,154^†	6,978^†	(33,520)^†	67,820	(28,459)^†	37,552^†
Cash and cash equivalents, beginning of period	340,970	271,497	265,343	258,365	291,885	224,065	252,524	214,972
Cash and cash equivalents, end of period	242,259	340,970	271,497	265,343	258,365	291,885	224,065	252,524
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^†	1,770^†	1,843	1,647^†	1,615^†
Purchase of property and equipment and internal use software in accounts payable	(169)^†	1,140	—	(175)^†	(243)^†	1,490	—	(291)^†

† 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.