{
  "schema_version":1,
  "as_of":"2026-10-26",
  "quarter_ended":"2026-09-30",
  "unit":"USD millions unless explicitly hypothetical",
  "scope":"Celestica consolidated cash flows; not an AI-only allocation",
  "source":{"url":"https://www.sec.gov/Archives/edgar/data/1030894/000103089426000050/cls-20260930.htm","filed":"2026-10-26","accepted_utc":"2026-10-26T20:26:17Z","sha256":"3c43bfba6d8ae8f2a36f0a20b4070bd510a77ef82df7c5cb1c1ab21f82e30649","locators":{"cash_flows":"Printed page6","receivable_programs":"Note4, page10; MD&A page38","deposits":"Note7 page11 and MD&A page29","cash_cycle":"MD&A page29","liquidity":"MD&A pages35-38","equity":"MD&A page36"}},
  "business_context":{"q3_revenue":5829.7,"q3_prior_year_revenue":3194,"ccs_share_of_q3_revenue_percent":84,"ats_share_percent":16,"three_unnamed_customer_shares_percent":[35,17,14],"financed_receivables_customer_identities":null,"ai_only_receivables_sales":null},
  "equity":{"completion_date":"2026-08-07","gross_proceeds":3450,"net_proceeds":3391.3,"underwriting_discounts_and_offering_expenses":58.7,"intended_uses":"Working capital, capital expenditure and other general corporate purposes; not earmarked cash tracing"},
  "receivable_sales":{
    "q3_combined_volume":1297.5,"ytd_combined_volume":2176.9,
    "prior_q3_combined_volume":11.3,"prior_ytd_combined_volume":22.1,
    "q3_combined_discount_charges":4.2,"ytd_combined_discount_charges":7.7,
    "volume_perimeter":"Main A/R sales program plus ATS customer supplier financing programs; no split disclosed",
    "main_program_ceiling":1000,"previous_ceiling":450,"amendment_month":"2026-09","amendment_exact_day":null,
    "main_program_committed":false,"main_program_revolving":true,
    "main_program_bank_name":null,"customer_sublimits":"Pre-determined by customer; exact allocations not disclosed",
    "ordinary_termination_notice_months":3,
    "purchase_availability":"Uncommitted: no assurance that banks will accept offered receivables. The termination notice is not a purchase commitment during that period.",
    "main_program_collection":"Celestica collects customer cash and remits to the bank weekly",
    "sfp_collection":"Banks collect directly from relevant ATS customers",
    "cashflow_classification":"Net sale proceeds included in operating cash flow; discount charges recorded as finance costs; sold receivables derecognized",
    "main_sold_outstanding":{"2026-09-30":700.8,"2026-06-30":0,"2025-12-31":0},
    "sfp_sold_outstanding":{"2026-09-30":0,"2026-06-30":0,"2025-12-31":0},
    "net_sale_proceeds_by_cohort":null,"collections_awaiting_remittance":null,"counterfactual_no_sale_cfo":null,"annualized_financing_cost":null,"legal_nonrecourse_status":null
  },
  "working_capital_metrics":{"cash_cycle_days":{"q3":42,"q2":47},"receivable_days":{"q3":56,"q2":63},"inventory_days":{"q3":70,"q2":67},"payable_days":{"q3":74,"q2":73},"deposit_days":{"q3":10,"q2":10},"inventory_deposit_balances":{"2026-09-30":560.7,"2026-06-30":481.4,"2025-12-31":407.1},"deposit_purpose":"Primarily reduce risks from excess or obsolete inventory","q3_gross_deposit_cash_receipts":null,"q3_liability_line_component_split":null},
  "liquidity_context":{"reported_cash_at_september30":3961.3,"reported_revolver_availability_at_september30":1739.3,"revolver_q3_borrowed":210,"revolver_q3_repaid":210,"revolver_quarter_end_borrowing":0,"expectation":"Management expects net cash use in2027 from working capital and capital spending; this is guidance, not a realized cash flow"},
  "illustration":{
    "unit":"Hypothetical units and weeks; no Celestica inputs used",
    "invoice_weeks":12,"payment_lag_weeks":4,"invoice_face":100,"cash_cost_per_invoice":90,"discount_fraction":0.01,"sold_face_limit":400,"opening_supplier_cash":0,
    "scenarios":[{"id":"no_sales","label":"No receivables sales","sell_through_week":0},{"id":"continuous","label":"Purchases continue","sell_through_week":12},{"id":"stop_after_four","label":"New purchases stop after week 4","sell_through_week":4}],
    "assumptions":["One invoice issued each week; associated cash production cost paid in that week","All customers pay in full exactly four weeks after invoice issuance","Banks pay discounted cash on accepted purchases and retain the collection right","Whole invoices only; collections occur before the next week's purchase for the stated limit","No collections in transit, taxes, currency effects, defaults, repurchases or additional fees","Negative supplier and bank balances identify external financing needs; financing itself and its interest are not assumed","End-week balances, not intraday funding peaks; no claim that unfunded production can continue"]
  }
}