# AMBARELLA, INC. (AMBA) FY2027 Q2 Statement of Cash Flows

- Company: AMBARELLA, INC. (AMBA)
- Period: 2026-05-01 to 2026-07-31
- Filing: Q2 FY2027 10-Q, filed 2026-09-04, accession number 0001193125-26-383365
- Page: https://plicit.ai/financials/amba/fy2027-q2-cash-flow
- Chart image: https://plicit.ai/charts/amba-fy2027-q2-cash-flow-sankey.png

## Chart details

Cash flows for May 1, 2026 through Jul 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Apr 30, 2026. Ending cash: Jul 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Apr 30, 2026**: 114,885,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- **Operating activities**: negative 260,000 US dollars. Net cash used.
- **Net loss**: negative 6,689,000 US dollars
- **Depreciation and amortization**: 6,473,000 US dollars
- **Amortization (accretion) of premium (discount) on marketable debt securities, net**: negative 67,000 US dollars
- **Stock-based compensation**: 22,700,000 US dollars
- **Deferred income taxes**: 42,000 US dollars
- **Other non-cash items, net**: 75,000 US dollars
- **Accounts receivable**: 1,735,000 US dollars
- **Inventories**: 3,442,000 US dollars
- **Prepaid expenses and other current assets**: 559,000 US dollars
- **Other non-current assets**: negative 48,000 US dollars
- **Accounts payable**: negative 24,852,000 US dollars
- **Accrued and other current liabilities**: negative 7,076,000 US dollars
- **Income taxes payable**: 541,000 US dollars
- **Deferred revenue**: 3,762,000 US dollars
- **Operating lease liabilities**: negative 882,000 US dollars
- **Other long-term liabilities**: 25,000 US dollars
- **Investing activities**: negative 14,653,000 US dollars. Net cash used.
- **Purchase of investments**: negative 18,248,000 US dollars
- **Sales of investments**: 3,140,000 US dollars
- **Maturities of investments**: 7,277,000 US dollars
- **Purchase of tangible and intangible assets**: negative 6,822,000 US dollars
- **Financing activities**: 2,320,000 US dollars. Net cash provided.
- **Share repurchase**: 0 US dollars
- **Proceeds from exercise of stock options and employee stock purchase plan**: 2,320,000 US dollars
- **Long-term financing payment for intangible assets**: 0 US dollars
- **Operating adjustment reconciliation**: 39,614,000 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**: 2,320,000 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**: 25,070,000 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**: 0 US dollars
- **Ending cash on Jul 31, 2026**: 102,292,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- **Cash sources and uses**: 117,205,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 12,593,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
- **Operating cash flow**: negative 260,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **cash spent on productive assets**: 6,822,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: negative 7,082,000 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 loss −$6.69M + net operating adjustments $6.43M = operating cash −$260.00K. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
- 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.
- Operating cash flow minus cash spent on productive assets equals free cash flow: negative 260,000 US dollars minus 6,822,000 US dollars equals negative 7,082,000 US dollars.