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Magnachip Semiconductor cash flow, quarter by quarter

Latest: Q3 2026 · from the cash-flow statements filed with the SEC

Free cash flow−$28.7M in Q3 2026 · −$33.5M over twelve months

Operating cash flow−$21.1M
Capital spending−$7.6M
Free cash flow−$28.7M
Cash conversion cycle92 days

Analysis

In Q3 2026, Magnachip Semiconductor generated −$21.1M of operating cash flow and spent $7.6M on capital projects, leaving free cash flow of −$28.7M. That is $21.2M less than in Q3 2025 (−$7.5M).

Over the twelve months to Sep 30, 2026, operating cash flow was −$15.7M; the largest uses were capital spending ($17.8M), operating cash flow ($15.7M), buybacks ($242K); besides operations, cash came from other financing ($10.9M), other investing ($3.6M); the cash balance fell by $21.1M.

Operating cash flow was −$21.1M against net income of −$22.0M. The largest differences: depreciation & amortization +$8.6M, stock-based pay +$4.0M, inventory −$3.5M.

Its cash conversion cycle was 92 days (receivables 51 + inventory 91 − payables 49).

Free cash flow

Magnachip Semiconductor: free cash flow by quarterMagnachip Semiconductor: free cash flow by quarter$4.4MQ4 2024−$4.9MQ1 2025−$37.0MQ2 2025−$7.5MQ3 2025−$4.8MQ4 2025−$2KQ1 2026−$6KQ2 2026−$28.7MQ3 2026
Operating cash flow less capital spending.
Magnachip Semiconductor: operating cash flow against capital spendingMagnachip Semiconductor: operating cash flow against capital spendingOperating cash flowCapital spending$11.9M$7.4MQ4 2024−$4.7M$208KQ1 2025−$25.1M$11.9MQ2 2025$162K$7.7MQ3 2025$5.4M$10.3MQ4 2025$2K$4KQ1 2026−$5K$1KQ2 2026−$21.1M$7.6MQ3 2026
Latest (Q3 2026): Operating cash flow −$21.1M, Capital spending $7.6M.

Capital allocation, year by year

Magnachip Semiconductor: where the cash came from (up) and went (down), by fiscal yearMagnachip Semiconductor: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedAsset salesCapital spendingBuybacksFY2021: Operating cash flow $87.7MFY2021: Net borrowing −$65KFY2021: Shares issued $4.3MFY2021: Asset sales $1.4MFY2021: Capital spending −$32.2MFY2021: Buybacks −$1.7M$93.5MFY2021FY2022: Operating cash flow $5.2MFY2022: Net borrowing −$70KFY2022: Shares issued $1.8MFY2022: Asset sales $550KFY2022: Capital spending −$23.4MFY2022: Buybacks −$14.0M$7.5MFY2022FY2023: Operating cash flow −$3.0MFY2023: Net borrowing −$91KFY2023: Shares issued $27KFY2023: Capital spending −$7.0MFY2023: Buybacks −$51.8M$27KFY2023FY2024: Operating cash flow −$6.1MFY2024: Net borrowing −$139KFY2024: Capital spending −$11.6MFY2024: Buybacks −$12.9MFY2024FY2025: Operating cash flow −$24.2MFY2025: Net borrowing −$161KFY2025: Asset sales $565KFY2025: Capital spending −$30.0MFY2025: Buybacks −$4.4M$565KFY2025
Over these 5 years operating cash flow totalled $59.6M; the largest uses were capital spending ($104M) and buybacks ($84.7M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$86.9M
Debt$47.1M
Net cash$39.8M
Due within a year$30.0M
Cash runway2.6 years

Magnachip Semiconductor is burning cash: its operations consume cash, a free cash flow of −$33.5M a year at the current rate against $86.9M of cash and investments: a runway of about 2.6 years; $30.0M of debt also comes due within a year, which the cash covers before any new financing.

Where the cash came from and went

Magnachip Semiconductor: sources (+) and uses (−) of cash, Q3 2026Magnachip Semiconductor: sources (+) and uses (−) of cash, Q3 2026Operating cash flow−$21.1MCash drawn (+) / kept (−)$16.8MCapital spending−$7.6MShares issued$4.9MOther investing$4.9MExchange rates$2.7MOther financing−$330KBuybacks−$201KNet borrowing (+) / repaid (−)−$99K
Magnachip Semiconductor: sources (+) and uses (−) of cash, TTM to Q3 2026Magnachip Semiconductor: sources (+) and uses (−) of cash, TTM to Q3 2026Cash drawn (+) / kept (−)$21.1MCapital spending−$17.8MOperating cash flow−$15.7MOther financing$10.9MOther investing$3.6MExchange rates−$1.8MBuybacks−$242KNet borrowing (+) / repaid (−)−$139KAsset & business sales$60K

From profit to cash

Magnachip Semiconductor: net income to operating cash flow, Q3 2026Magnachip Semiconductor: net income to operating cash flow, Q3 2026Net income−$22.0MDepreciation & amortization$8.6MStock-based pay$4.0MOther non-cash$153KReceivables$2.0MInventory−$3.5MPayables−$1.1MAccrued liabilities−$178KPrepaid and other assets−$3.2MOther liabilities$593KIncome taxes payable−$63KOther operating capital−$744KOperating cash flow−$21.1M
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q3 202651914992
Q2 202649855480
Q1 202649774978
Q4 2025658948107
Q3 2025609245107
Q2 202555845386
Q1 202557805979
Q4 202451775375

Every quarter

QuarterOperating cash flowCapital spendingBuybacksNet borrowing (+) / repaid (−)Shares issuedCash drawn (+) / kept (−)Free cash flow
Q3 2026−$21.1M−$7.6M−$201K−$99K$4.9M$16.8M−$28.7M
Q2 2026−$5K−$1K−$25−$32—$7K−$6K
Q1 2026$2K−$4K−$176−$34—$9K−$2K
Q4 2025$5.4M−$10.3M−$41K−$40K—$4.2M−$4.8M
Q3 2025$162K−$7.7M−$320K−$41K—$5.3M−$7.5M
Q2 2025−$25.1M−$11.9M−$2.7M−$42K—$19.3M−$37.0M
Q1 2025−$4.7M−$208K−$1.3M−$38K—$6.0M−$4.9M
Q4 2024$11.9M−$7.4M−$3.4M−$35K—−$17.5M$4.4M

Magnachip Semiconductor: income statement and cash flow

Magnachip Semiconductor, Q3 2026: revenue $44.0M (-4% year over year), operating margin -29.3%. The chart follows the revenue to costs, profit and cash.

Magnachip Semiconductor: 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.