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	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
Cash flows from operating activities
Net income (loss)	125,043^†	(275,710)^†	508,883	(120,453)^†	(641,393)^†	(222,937)^†	15,136	(268,124)^†
Adjustment to reconcile net income to net cash used in operating activities
Stock-based compensation	6,942^†	6,183^†	5,902	5,212^†	4,963^†	7,127^†	7,574	7,840^†
Depreciation and amortization	7,528^†	6,067^†	5,394	5,203^†	3,365^†	2,935^†	2,680	2,640^†
Loss on debt extinguishment	0^†	—	—	0^†	3,589^†	—	—	0^†
Loss from write-down of property, plant and equipment	108^†	5^†	71	430^†	585^†	205^†	561	5,605^†
Amortization of right-of-use assets	667^†	742^†	780	618^†	465^†	432^†	373	259^†
Nonrelated Party	9,476^†	8,506^†	8,730	4,791^†	437^†	2,927^†	899	216^†
Related Party	0^†	0^†	0	722^†	(1,087)^†	7,834^†	2,457	8,318^†
Change in fair value of debt - related party	4,534^†	4,534^†	4,232	4,059^†	3,570^†	(31,615)^†	5,933	(37,099)^†
Change in fair value of warrants	(77,746)^†	22,585^†	(168,725)	27,025^†	240,825^†	57,936^†	(45,925)	99,716^†
Change in fair value of derivatives - related parties	—	—	—	—	327,841^†	76,455^†	(34,586)	145,161^†
Related Party	—	—	—	—	—	—	(34,586)	—
Nonrelated Party	(13,222)^†	70,447^†	(165,935)	(76,467)^†	0^†	0^†	—	—
Related Party	(129,551)^†	50,546^†	(267,230)	13,565^†	327,841^†	76,455^†	—	—
Loss on contingently issuable securities	0^†	—	—	—	0^†	—	—	—
Other	(9,407)^†	874^†	(205)	6,037^†	184^†	(5,496)^†	(821)	8,126^†
Changes in operating assets and liabilities:
Prepaid expenses	(885)^†	146^†	(688)	(323)^†	(373)^†	(730)^†	(337)	137^†
Inventory	(5,232)^†	(17,148)^†	571	(15,719)^†	(6,614)^†	6,011^†	(6,101)	(11,660)^†
Accounts receivable	—	—	2,878	(1,966)^†	(1,567)^†	3,683^†	(4,107)	160^†
Nonrelated Party	(556)^†	—	—	—	(1,567)^†	—	—	—
Related Party	5,407^†	—	—	—	0^†	—	—	—
Vendor deposits	856^†	(3,312)^†	(2,613)	2,039^†	135^†	(3,412)^†	(1,681)	799^†
Contract assets	—	18,162^†	(25,531)	(731)^†	1,831^†	(2,636)^†	(140)	(1,008)^†
Grant receivable	(5,482)^†	(12,457)^†	(10,341)	1,220^†	(5,659)^†	(2,507)^†	(1,799)	(777)^†
Accounts payable	(8,773)^†	27,275^†	(14,814)	39,973^†	12,001^†	2,035^†	8,130	(5,701)^†
Related Party	—	—	—	(469)^†	—	—	(566)	—
Accrued expenses	9,271^†	237^†	7,213	(5,866)^†	10,405^†	(893)^†	(380)	(15,725)^†
Interest payable - related parties	—	—	0	—	—	—	3,324	—
Operating lease liabilities	(125)^†	337^†	399	(177)^†	(626)^†	(516)^†	(445)	(331)^†
Contract liabilities	—	934^†	(8,529)	(1,702)^†	(20,354)^†	(3,876)^†	17,064	14,325^†
Other	2,015^†	(6,841)^†	(177)	(978)^†	1,350^†	(4,823)^†	3,267	36^†
Net cash used in operating activities	(69,838)^†	(72,018)^†	(119,735)	(50,264)^†	(65,880)^†	(66,122)^†	(28,924)	(42,684)^†
Cash flows from investing activities
Purchases of intangible assets	—	—	—	—	(15)^†	—	—	—
Purchases of property, plant and equipment	(35,242)^†	(35,413)^†	(35,062)	(24,974)^†	(16,845)^†	(7,041)^†	(4,918)	(13,098)^†
Investment in internally developed software	(156)^†	0^†	(76)	(1)^†	(897)^†	0^†	—	(34)^†
Net cash used in investing activities	(148,404)^†	(35,413)^†	(35,138)	(24,975)^†	(17,757)^†	(7,041)^†	(4,918)	(13,124)^†
Cash flows from financing activities
Principal payments on finance lease obligations	(24)^†	(25)^†	(20)	(18)^†	(17)^†	(11)^†	(11)	(10)^†
Proceeds from exercise of stock options	0^†	71^†	3	1,764^†	439^†	0^†	319	56^†
Proceeds from exercise of warrants	0^†	0^†	3,280	94,403^†	6,386^†	800^†	7,029	7,029^†
Proceeds received from DOE Loan	—	—	—	0^†	—	—	—	66,614^†
Proceeds from the issuance of May 2025 Convertible Notes, net of discount	—	—	—	—	—	—	—	0^†
May 2025 Convertible Notes	0^†	—	—	—	0^†	—	—	—
Proceeds received from Credit and Securities Purchase Transaction, net - related party	0^†	0^†	0	0^†	0^†	0^†	38,475	61,750^†
Payment of debt and equity issuance costs	(288)^†	(98)^†	(468)	—	(1,771)^†	(586)^†	(2,250)	—
Related Party	—	—	—	(398)^†	0^†	—	—	0^†
Payoff of Senior Secured Term Loan	—	—	—	0^†	0^†	—	—	0^†
Payoff of notes payable - related parties	0^†	—	—	0^†	0^†	—	—	0^†
Payment of debt extinguishment costs	—	—	—	—	(101)^†	—	—	—
Payment of debt extinguishment costs	0^†	—	—	—	(101)^†	—	—	—
Return of debt repurchase premium	0^†	—	—	0^†	0^†	—	—	0^†
Repayment of equipment financing facility	0^†	0^†	(122)	(358)^†	(343)^†	0^†	(912)	(879)^†
Proceeds from issuance of common stock	—	—	—	—	0^†	—	—	(14,089)^†
Proceeds from issuance of common stock	112,738^†	—	—	458,235^†	0^†	81,075^†	0	0^†
Repurchase of shares from employees for income tax withholding purposes	(1,188)^†	(813)^†	0	0^†	0^†	0^†	(488)	(106)^†
Net cash provided by financing activities	198,257^†	(865)^†	2,673	573,009^†	27,259^†	144,658^†	42,162	128,549^†
Effect of exchange rate changes on cash, cash equivalents and restricted cash	0^†	(2)^†	2	(3)^†	2^†	(14)^†	12	(19)^†
Net (decrease) increase in cash, cash equivalents and restricted cash	(19,985)^†	(108,298)^†	(152,198)	497,767^†	(56,376)^†	71,481^†	8,332	72,722^†
Cash, cash equivalents and restricted cash, beginning of the period	364,070	472,368	624,566	126,799	183,175	111,694	103,362	30,640
Cash, cash equivalents and restricted cash, end of the period	344,085	364,070	472,368	624,566	126,799	183,175	111,694	103,362
Non-cash investing and financing activities
Accrued and unpaid capital expenditures	(10,628)^†	1,253^†	20,666	9,886^†	(1,431)^†	13,142^†	730	(1,918)^†
Accrued and unpaid investment in internally developed software	86^†	309^†	323	—	0^†	0^†	—	—
Warrants issued for formation of joint venture	0^†	—	—	—	0^†	—	—	—
Paid-in-kind interest added to principal	1,199^†	1,115^†	1,102	(1,801)^†	857^†	3,787^†	—	(5,783)^†
Accrued and unpaid debt issuance costs	360^†	(23)^†	51	(1,391)^†	(887)^†	1,216^†	1,581	3,278^†
Accrued and unpaid capitalized internal-use software	—	—	—	—	—	—	0	—
Down round deemed dividend	13,802^†	—	—	0^†	0^†	—	—	0^†
Remeasurement of preferred stock - related party	—	—	—	—	—	21,385^†	(79,997)	—
Remeasurement of preferred stock - related party	—	130,558^†	(778,878)	138,178^†	691,095^†	21,385^†	—	213,392^†
Issuance of convertible notes for interest paid-in-kind - related parties	—	—	—	—	—	—	—	6,194^†
Issuance of common stock upon settlement of AFG Convertible Notes	—	—	—	—	—	—	—	0^†
Fixed assets acquired with finance lease	0^†	—	—	71^†	181^†	—	—	0^†
Right-of-use operating lease assets in exchange for lease liabilities	7,287^†	0^†	1,829	18,727^†	152^†	495^†	25	109^†
Reclassification of embedded derivative to additional paid in capital	0^†	—	—	—	0^†	—	—	—
Supplemental disclosures
Cash paid for interest	0^†	7,142^†	5	8,237^†	39^†	54^†	73	116^†

† 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.