EOSER · As filed with the SEC

Eos Energy Enterprises cash flow statement, by quarter

The statement as Eos Energy Enterprises 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.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS · USD thousands

USD thousands	Q3 2026^† 3 months ended Sep 30, 2026	Q2 2026^† 3 months ended Jun 30, 2026	Q1 2026 3 months ended Mar 31, 2026	Q4 2025^† 3 months ended Dec 31, 2025
Cash flows from operating activities
Net income (loss)	125,043^†	(275,710)^†	508,883	(120,453)^†
Adjustment to reconcile net income to net cash used in operating activities
Stock-based compensation	6,942^†	6,183^†	5,902	5,212^†
Depreciation and amortization	7,528^†	6,067^†	5,394	5,203^†
Loss on debt extinguishment	0^†	—	—	0^†
Loss from write-down of property, plant and equipment	108^†	5^†	71	430^†
Amortization of right-of-use assets	667^†	742^†	780	618^†
Nonrelated Party	9,476^†	8,506^†	8,730	4,791^†
Related Party	0^†	0^†	0	722^†
Change in fair value of debt - related party	4,534^†	4,534^†	4,232	4,059^†
Change in fair value of warrants	(77,746)^†	22,585^†	(168,725)	27,025^†
Nonrelated Party	(13,222)^†	70,447^†	(165,935)	(76,467)^†
Related Party	(129,551)^†	50,546^†	(267,230)	13,565^†
Loss on contingently issuable securities	0^†	—	—	—
Other	(9,407)^†	874^†	(205)	6,037^†
Changes in operating assets and liabilities:
Prepaid expenses	(885)^†	146^†	(688)	(323)^†
Inventory	(5,232)^†	(17,148)^†	571	(15,719)^†
Accounts receivable	—	—	2,878	(1,966)^†
Nonrelated Party	(556)^†	—	—	—
Related Party	5,407^†	—	—	—
Vendor deposits	856^†	(3,312)^†	(2,613)	2,039^†
Contract assets	—	18,162^†	(25,531)	(731)^†
Grant receivable	(5,482)^†	(12,457)^†	(10,341)	1,220^†
Accounts payable	(8,773)^†	27,275^†	(14,814)	39,973^†
Related Party	—	—	—	(469)^†
Accrued expenses	9,271^†	237^†	7,213	(5,866)^†
Interest payable - related parties	—	—	0	—
Operating lease liabilities	(125)^†	337^†	399	(177)^†
Contract liabilities	—	934^†	(8,529)	(1,702)^†
Other	2,015^†	(6,841)^†	(177)	(978)^†
Net cash used in operating activities	(69,838)^†	(72,018)^†	(119,735)	(50,264)^†
Cash flows from investing activities
Purchases of property, plant and equipment	(35,242)^†	(35,413)^†	(35,062)	(24,974)^†
Investment in internally developed software	(156)^†	0^†	(76)	(1)^†
Net cash used in investing activities	(148,404)^†	(35,413)^†	(35,138)	(24,975)^†
Cash flows from financing activities
Principal payments on finance lease obligations	(24)^†	(25)^†	(20)	(18)^†
Proceeds from exercise of stock options	0^†	71^†	3	1,764^†
Proceeds from exercise of warrants	0^†	0^†	3,280	94,403^†
Proceeds received from DOE Loan	—	—	—	0^†
May 2025 Convertible Notes	0^†	—	—	—
Proceeds received from Credit and Securities Purchase Transaction, net - related party	0^†	0^†	0	0^†
Payment of debt and equity issuance costs	(288)^†	(98)^†	(468)	—
Related Party	—	—	—	(398)^†
Payoff of Senior Secured Term Loan	—	—	—	0^†
Payoff of notes payable - related parties	0^†	—	—	0^†
Payment of debt extinguishment costs	0^†	—	—	—
Return of debt repurchase premium	0^†	—	—	0^†
Repayment of equipment financing facility	0^†	0^†	(122)	(358)^†
Proceeds from issuance of common stock	112,738^†	—	—	458,235^†
Repurchase of shares from employees for income tax withholding purposes	(1,188)^†	(813)^†	0	0^†
Net cash provided by financing activities	198,257^†	(865)^†	2,673	573,009^†
Effect of exchange rate changes on cash, cash equivalents and restricted cash	0^†	(2)^†	2	(3)^†
Net (decrease) increase in cash, cash equivalents and restricted cash	(19,985)^†	(108,298)^†	(152,198)	497,767^†
Cash, cash equivalents and restricted cash, beginning of the period	364,070	472,368	624,566	126,799
Cash, cash equivalents and restricted cash, end of the period	344,085	364,070	472,368	624,566
Non-cash investing and financing activities
Accrued and unpaid capital expenditures	(10,628)^†	1,253^†	20,666	9,886^†
Accrued and unpaid investment in internally developed software	86^†	309^†	323	—
Warrants issued for formation of joint venture	0^†	—	—	—
Paid-in-kind interest added to principal	1,199^†	1,115^†	1,102	(1,801)^†
Accrued and unpaid debt issuance costs	360^†	(23)^†	51	(1,391)^†
Down round deemed dividend	13,802^†	—	—	0^†
Remeasurement of preferred stock - related party	—	130,558^†	(778,878)	138,178^†
Fixed assets acquired with finance lease	0^†	—	—	71^†
Right-of-use operating lease assets in exchange for lease liabilities	7,287^†	0^†	1,829	18,727^†
Reclassification of embedded derivative to additional paid in capital	0^†	—	—	—
Supplemental disclosures
Cash paid for interest	0^†	7,142^†	5	8,237^†

† 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.