$BE Cashflow Statement | Understand Stock

$BE

$218.44 +$14.52 (7.12%) Live

$BE Overview Financial Statements SEC Filings Executives News Red Flags Capital Raising Ownership Insider Transactions Congressional Trades

Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Statements of Cash Flows

In millions of USD, except per-share amounts

	FY2025 12 months to Dec 31, 2025	FY2024 12 months to Dec 31, 2024	FY2023 12 months to Dec 31, 2023	FY2022 12 months to Dec 31, 2022	FY2021 12 months to Dec 31, 2021
Cash flows from operating activities:
Net loss
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization
Non-cash lease expense
Equity in loss of unconsolidated affiliates, net of distributions
Loss on disposal of property, plant and equipment
Write-off of customer financing receivable
Impairment of equity method investment
Write-off of PPA II and PPA IIIb decommissioned assets
Debt make-whole expense
Revaluation of derivative contracts
Impairment of assets
Derecognition of loan commitment asset related to SK ecoplant Second Tranche Closing (Note 17)
Stock-based compensation expense
Gain on long-term REC purchase contract
Amortization of debt issuance costs
Loss on extinguishment of debt
Gain on remeasurement of investment
Contingent consideration remeasurement
Interest expense on interest rate swap settlement
Debt conversion inducement expense (Note 8)
Senior Secured Notes
Total debt conversion inducement expense (Note 8)

Derecognition of financing obligations
Conversion of redeemable convertible preferred stock
Series A Redeemable Convertible Preferred Stock
Series B Redeemable Convertible Preferred Stock
Total conversion of redeemable convertible preferred stock

Derecognition of the pre-modified forward contract fair value
Equity component of redeemable convertible preferred stock
Net (gain) loss on failed sale-and-leaseback transactions
Share-based consideration payable to customer’s customer (Note 3)
Allowance for credit losses
Inventory reserve and other assets impairment
Unrealized foreign currency exchange (gain) loss
Other
Changes in operating assets and liabilities:
Accounts receivable
Contract assets
Inventories
Deferred cost of revenue
Customer financing receivable
Prepaid expenses and other assets
Other long-term assets
Operating lease right-of-use assets and operating lease liabilities
Financing lease liabilities
Accounts payable
Accrued warranty
Accrued expenses and other current liabilities
Deferred revenue and customer deposits
Deferred profit with equity method investees and other long-term liabilities
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Purchase of property, plant and equipment
Proceeds from sale of property, plant and equipment
Net cash acquired from step acquisition
Proceeds from maturity of marketable securities
Investments in unconsolidated affiliates
Net cash used in investing activities

Cash flows from financing activities:
Proceeds from issuance of debt to related parties
Proceeds from issuance of debt
Payment of debt issuance costs
Repayment of debt
Make-whole payment related to PPAs’ debt
Purchase of capped call options related to convertible notes
Proceeds from financing obligations
Repayment of financing obligations
Distributions and payments to noncontrolling interest
Distributions to redeemable noncontrolling interest
Proceeds from issuance of common stock
Proceeds from public share offering
Buyout of noncontrolling interest
Proceeds from issuance of redeemable convertible preferred stock
Payment of issuance costs related to redeemable convertible preferred stock
Common Stock
Redeemable convertible preferred stock
Total payment of issuance costs related to redeemable convertible preferred stock
Dividend paid
Contributions from noncontrolling interest
Payments to noncontrolling and redeemable noncontrolling interests
Other
Net cash provided by financing activities

Effect of exchange rate changes on cash, cash equivalent, and restricted cash
Net increase in cash, cash equivalents, and restricted cash
Beginning of period
End of period
Supplemental disclosure of cash flow information:
Cash paid during the period for interest
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases
Operating cash flows from finance leases
Cash paid during the period for income taxes
Non-cash investing and financing activities:
Increase in recourse debt, non-current upon adoption of ASU 2020-06, net
Transfer from customer financing receivable to property, plant and equipment, net
Forward to purchase Class A common stock
Liabilities recorded for property, plant and equipment, net
Operating lease liabilities arising from obtaining right-of-use assets upon adoption of new lease guidance
Recognition of operating lease right-of-use asset during the year-to-date period
Recognition of finance lease right-of-use asset during the year-to-date period
Conversion of 6% and 8% convertible promissory notes into additional paid-in capital to related parties
Conversion of 10% convertible promissory notes to related party into Class A common stock
Accrued distributions to equity investors
Accrued interest for notes
Adjustment of embedded derivative related to debt extinguishment
Conversion of 2.5% Green Notes to common stock (Note 8)
Premium on convertible debt (Note 8)

Comments