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Cornerstone Building Brands cash flow, quarter by quarter

Latest: Q2 2026 · from the cash-flow statements filed with the SEC

Free cash flow−$101M in Q2 2026 · −$214M over twelve months

Operating cash flow−$64.5M
Capital spending−$36.5M
Free cash flow−$101M
Cash conversion cycle69 days

Analysis

In Q2 2026, Cornerstone Building Brands generated −$64.5M of operating cash flow and spent $36.5M on capital projects, leaving free cash flow of −$101M.

Over the twelve months to Jul 4, 2026, operating cash flow was −$58.6M; the largest uses were acquisitions ($179M), capital spending ($155M), other financing ($118M); besides operations, cash came from net borrowing (+) / repaid (−) ($477M), asset & business sales ($5.8M); the cash balance fell by $35.1M.

Operating cash flow was −$64.5M against net income of −$171M. The largest differences: receivables −$114M, depreciation & amortization +$112M, accrued liabilities +$88.6M.

Its cash conversion cycle was 69 days (receivables 40 + inventory 60 − payables 31).

Free cash flow

Cornerstone Building Brands: free cash flow by quarterCornerstone Building Brands: free cash flow by quarter−$24.8MQ3 2024$138MQ4 2024−$173MQ1 2025−$27.2MQ2 2025−$24.8MQ3 2025$45.1MQ4 2025−$133MQ1 2026−$101MQ2 2026
Operating cash flow less capital spending.
Cornerstone Building Brands: operating cash flow against capital spendingCornerstone Building Brands: operating cash flow against capital spendingOperating cash flowCapital spending$28.9M$53.7MQ3 2024$193M$55.6MQ4 2024−$136M$37.1MQ1 2025$3.9M$31.1MQ2 2025$15.9M$40.8MQ3 2025$97.5M$52.4MQ4 2025−$108M$25.4MQ1 2026−$64.5M$36.5MQ2 2026
Latest (Q2 2026): Operating cash flow −$64.5M, Capital spending $36.5M.

Capital allocation, year by year

Cornerstone Building Brands: where the cash came from (up) and went (down), by fiscal yearCornerstone Building Brands: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedAsset salesCapital spendingAcquisitionsBuybacksFY2020: Operating cash flow $308MFY2020: Net borrowing $85.0MFY2020: Asset sales $3.6MFY2020: Capital spending −$81.9MFY2020: Acquisitions −$41.8MFY2020: Buybacks −$6.4M$397MFY2020FY2021: Operating cash flow −$212MFY2021: Net borrowing −$861MFY2021: Shares issued $3.3MFY2021: Asset sales $1.2BFY2021: Capital spending −$115MFY2021: Acquisitions −$528M$1.2BFY2021FY2023: Operating cash flow $400MFY2023: Net borrowing −$33.9MFY2023: Asset sales −$9.5MFY2023: Capital spending −$194MFY2023: Acquisitions −$218M$400MFY2023FY2024: Operating cash flow $15.8MFY2024: Net borrowing $690MFY2024: Asset sales $5.6MFY2024: Capital spending −$211MFY2024: Acquisitions −$929M$711MFY2024FY2025: Operating cash flow −$18.8MFY2025: Net borrowing $390MFY2025: Asset sales $2.9MFY2025: Capital spending −$161MFY2025: Acquisitions −$187M$393MFY2025
Over these 5 years operating cash flow totalled $494M; the largest uses were acquisitions ($1.9B) and net borrowing ($895M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$136M
Debt$4.5B
Net debt$4.4B
Due within a year$34.0M
Cash runway8 months

Cornerstone Building Brands is burning cash: its operations consume cash, a free cash flow of −$214M a year at the current rate against $136M of cash and investments: a runway of about 8 months; $34.0M of debt also comes due within a year, which would need refinancing or new money before any new financing.

Cornerstone Building Brands: debt maturities by year (FY2025)Cornerstone Building Brands: debt maturities by year (FY2025)$34.0MYear 1$34.0MYear 2$3.4BYear 3$824MYear 4$5.0MYear 5$469MAfter year 5
Principal due in each year as disclosed in the annual report, against $136M of cash and investments now.

Where the cash came from and went

Cornerstone Building Brands: sources (+) and uses (−) of cash, Q2 2026Cornerstone Building Brands: sources (+) and uses (−) of cash, Q2 2026Net borrowing (+) / repaid (−)$107MOperating cash flow−$64.5MCapital spending−$36.5MOther financing−$8.5MAsset & business sales$2.3MExchange rates$280KCash drawn (+) / kept (−)−$100KAcquisitions$41K
Cornerstone Building Brands: sources (+) and uses (−) of cash, TTM to Q2 2026Cornerstone Building Brands: sources (+) and uses (−) of cash, TTM to Q2 2026Net borrowing (+) / repaid (−)$477MAcquisitions−$179MCapital spending−$155MOther financing−$118MOperating cash flow−$58.6MCash drawn (+) / kept (−)$35.1MExchange rates−$7.2MAsset & business sales$5.8M

From profit to cash

Cornerstone Building Brands: net income to operating cash flow, Q2 2026Cornerstone Building Brands: net income to operating cash flow, Q2 2026Net income−$171MDepreciation & amortization$112MStock-based pay$376KDeferred taxes−$28.4MImpairments$34.8MReceivables−$114MInventory$10.5MPayables$39.3MAccrued liabilities$88.6MPrepaid and other assets−$15.0MOther operating capital−$45.9MOperating cash flow−$64.5M
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q2 202640603169
Q1 202644693084
Q4 202545632484
Q3 202545582480
Q2 202542562574
Q1 202544602678
Q4 202444562278
Q3 202445512076

Every quarter

QuarterOperating cash flowCapital spendingAcquisitionsNet borrowing (+) / repaid (−)Cash drawn (+) / kept (−)Free cash flow
Q2 2026−$64.5M−$36.5M$41K$107M−$100K−$101M
Q1 2026−$108M−$25.4M$7.5M$140M−$720K−$133M
Q4 2025$97.5M−$52.4M−$3K−$70.0M$46.5M$45.1M
Q3 2025$15.9M−$40.8M−$187M$230M−$10.6M−$24.8M
Q2 2025$3.9M−$31.1M—−$340M−$8.9M−$27.2M
Q1 2025−$136M−$37.1M—$170M−$2.9M−$173M
Q4 2024$193M−$55.6M$1.2M−$220M−$1.2M$138M
Q3 2024$28.9M−$53.7M−$479M$45.0M−$36.0M−$24.8M

Cornerstone Building Brands: income statement and cash flow

Cornerstone Building Brands, Q2 2026: revenue $1.4B (+1% year over year), operating margin -5.0%. The chart follows the revenue to costs, profit and cash.

Cornerstone Building Brands: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.