American Eagle Outfitters, Inc. (AEO) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-05-03 to 2026-08-01

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American Eagle Outfitters, Inc. cash flow reconciliation, May 3, 2026 through Aug 1, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $133,683,000.00Operating lease assets → Operating adjustments reconciliation: $101,938,000.00Depreciation and amortization → Operating adjustments reconciliation: $59,581,000.00Accounts payable → Operating adjustments reconciliation: $49,985,000.00Accrued compensation and payroll taxes → Operating adjustments reconciliation: $26,797,000.00Share-based compensation → Operating adjustments reconciliation: $6,793,000.00Distribution received from equity method investment → Operating adjustments reconciliation: $574,000.00Operating adjustments reconciliation → Net cash from operating activities: $47,864,000.00Operating adjustments reconciliation → Operating lease liabilities: $91,740,000.00Operating adjustments reconciliation → Accounts receivable: $44,047,000.00Operating adjustments reconciliation → Accrued and other liabilities: $30,071,000.00Operating adjustments reconciliation → Income earned from equity method investment: $12,244,000.00Operating adjustments reconciliation → Other assets: $12,000,000.00Operating adjustments reconciliation → Deferred income taxes: $5,512,000.00Operating adjustments reconciliation → Merchandise inventory: $2,190,000.00Net cash used in investing activities → investing reconciliation: $66,417,000.00investing reconciliation → Capital expenditures for property and equipment: $66,221,000.00investing reconciliation → Other investing activities: $196,000.00Net cash used in financing activities → financing reconciliation: $70,699,000.00Proceeds from revolving line of credit → financing reconciliation: $105,900,000.00financing reconciliation → Principal payments from revolving line of credit: $135,900,000.00financing reconciliation → Cash dividends paid: $20,954,000.00financing reconciliation → Repayments of other financing: $18,603,000.00financing reconciliation → Other financing activities: $878,000.00financing reconciliation → Repurchase of common stock from employees: $264,000.00Exchange-rate effect → Cash sources and uses: $237,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $103,286,000.00Net cash from operating activities → Cash sources and uses: $181,547,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $147,954,000.00Cash sources and uses → Net cash used in investing activities: $66,417,000.00Cash sources and uses → Net cash used in financing activities: $70,699,000.00Net income: $133,683,000.00Net income+$133.68 MDepreciation and amortization: $59,581,000.00Depreciation & amortization+$59.58 MShare-based compensation: $6,793,000.00Stock-based compensation+$6.79 MDistribution received from equity method investment: $574,000.00Equity-method distributions+$574.00 KIncome earned from equity method investment: -$12,244,000.00Equity-method results−$12.24 MDeferred income taxes: -$5,512,000.00Deferred income taxes−$5.51 MAccounts receivable: -$44,047,000.00Accounts receivable−$44.05 MMerchandise inventory: -$2,190,000.00Merchandise inventories−$2.19 MOperating lease assets: $101,938,000.00Operating lease assets+$101.94 MOperating lease liabilities: -$91,740,000.00Operating lease liabilities−$91.74 MOther assets: -$12,000,000.00Other operating assets−$12.00 MAccounts payable: $49,985,000.00Accounts payable+$49.99 MAccrued compensation and payroll taxes: $26,797,000.00Accrued compensation+$26.80 MAccrued and other liabilities: -$30,071,000.00Accrued & other liabilities−$30.07 MNet cash from operating activities: $181,547,000.00Operating cash+$181.55 MOperating adjustments reconciliation: $245,668,000.00Repayments of other financing: -$18,603,000.00Repayments of other financing−$18.60 MRepurchase of common stock as part of publicly announced programs: $0.00Principal payments from revolving line of credit: -$135,900,000.00Credit line repayments−$135.90 MRepurchase of common stock from employees: -$264,000.00Employee stock repurchases−$264.00 KProceeds from revolving line of credit: $105,900,000.00Credit line borrowings+$105.90 MCash dividends paid: -$20,954,000.00Common dividends paid−$20.95 MOther financing activities: -$878,000.00Other financing, net−$878.00 KNet cash used in financing activities: -$70,699,000.00. Cash required to fund net payments.Financing cash−$70.70 Mfinancing reconciliation: $176,599,000.00Capital expenditures for property and equipment: -$66,221,000.00PP&E purchases−$66.22 MSale of available-for-sale investments: $0.00Other investing activities: -$196,000.00Other investing, net−$196.00 KNet cash used in investing activities: -$66,417,000.00. Cash required to fund net payments.Investing cash−$66.42 Minvesting reconciliation: $66,417,000.00Cash sources and uses: $285,070,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $103,286,000.00Beginning cash$103.29 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $147,954,000.00Ending cash$147.95 MExchange-rate effect: $237,000.00FX effect+$237.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$115.33 MOperating cash − cash spent on PP&ECash flow / Net income1.36×Operating cash flow ÷ net incomeNet cash change+$44.67 MEnding cash − beginning cash
Chart details

American Eagle Outfitters, Inc. cash flow reconciliation, May 3, 2026 through Aug 1, 2026

Cash flows for May 3, 2026 through Aug 1, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: May 2, 2026. Ending cash: Aug 1, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on May 2, 2026
103,286,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
181,547,000 US dollars. Net cash provided.
Net income
133,683,000 US dollars
Depreciation and amortization
59,581,000 US dollars
Share-based compensation
6,793,000 US dollars
Distribution received from equity method investment
574,000 US dollars
Income earned from equity method investment
negative 12,244,000 US dollars
Deferred income taxes
negative 5,512,000 US dollars
Accounts receivable
negative 44,047,000 US dollars
Merchandise inventory
negative 2,190,000 US dollars
Operating lease assets
101,938,000 US dollars
Operating lease liabilities
negative 91,740,000 US dollars
Other assets
negative 12,000,000 US dollars
Accounts payable
49,985,000 US dollars
Accrued compensation and payroll taxes
26,797,000 US dollars
Accrued and other liabilities
negative 30,071,000 US dollars
Investing activities
negative 66,417,000 US dollars. Net cash used.
Capital expenditures for property and equipment
negative 66,221,000 US dollars
Sale of available-for-sale investments
0 US dollars
Other investing activities
negative 196,000 US dollars
Financing activities
negative 70,699,000 US dollars. Net cash used.
Repayments of other financing
negative 18,603,000 US dollars
Repurchase of common stock as part of publicly announced programs
0 US dollars
Principal payments from revolving line of credit
negative 135,900,000 US dollars
Repurchase of common stock from employees
negative 264,000 US dollars
Proceeds from revolving line of credit
105,900,000 US dollars
Cash dividends paid
negative 20,954,000 US dollars
Other financing activities
negative 878,000 US dollars
Operating adjustment reconciliation
245,668,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
176,599,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
66,417,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
237,000 US dollars
Ending cash on Aug 1, 2026
147,954,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
285,070,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
44,668,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.36×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
181,547,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
66,221,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
115,326,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $47.86M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Cash-flow net income is $133.68 M, derived by subtracting the earlier cumulative period; the income statement reports $133.69 M for the same period. The difference is −$2.00 K. Neither amount has been adjusted.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 181,547,000 US dollars minus 66,221,000 US dollars equals 115,326,000 US dollars.
  • Cash-flow net income is $133.68 M, derived by subtracting the earlier cumulative period; the income statement reports $133.69 M for the same period. The difference is −$2.00 K. Neither amount has been adjusted.
American Eagle Outfitters, Inc. (AEO) FY2026 Q2 Statement of Cash Flows Sankey chart
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