Abercrombie & Fitch Co. (ANF) 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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Abercrombie & Fitch Co. 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. 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: $185,539,000.00Accounts payable and accrued expenses → Operating adjustments reconciliation: $120,813,000.00Depreciation and amortization → Operating adjustments reconciliation: $43,279,000.00Share-based compensation → Operating adjustments reconciliation: $8,500,000.00Deferred Income Tax Expense (Benefit) → Operating adjustments reconciliation: $7,734,000.00Income taxes → Operating adjustments reconciliation: $7,163,000.00Hosting Arrangement, Service Contract, Implementation Cost, Expense, Amortization → Operating adjustments reconciliation: $4,428,000.00Operating lease right-of-use assets and liabilities → Operating adjustments reconciliation: $3,043,000.00Asset impairment → Operating adjustments reconciliation: $1,454,000.00Other liabilities → Operating adjustments reconciliation: $725,000.00Loss on disposal → Operating adjustments reconciliation: $519,000.00Operating adjustments reconciliation → Net cash from operating activities: $83,606,000.00Operating adjustments reconciliation → Inventories: $59,419,000.00Operating adjustments reconciliation → Increase (Decrease) in Accounts Receivable: $43,749,000.00Operating adjustments reconciliation → Other assets: $10,884,000.00Proceeds from Sale and Maturity of Marketable Securities → investing reconciliation: $24,800,000.00investing reconciliation → Purchases of property and equipment: $68,016,000.00investing reconciliation → Payments to Acquire Marketable Securities: $9,800,000.00Net cash used in financing activities → financing reconciliation: $182,188,000.00financing reconciliation → Purchase of treasury stock: $181,428,000.00financing reconciliation → Other financing activities: $620,000.00financing reconciliation → Payment, Tax Withholding, Share-based Payment Arrangement: $140,000.00Net cash used in investing activities → investing reconciliation: $53,016,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $601,416,000.00Net cash from operating activities → Cash sources and uses: $269,145,000.00Cash sources and uses → Exchange-rate effect: $372,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $634,985,000.00Cash sources and uses → Net cash used in investing activities: $53,016,000.00Cash sources and uses → Net cash used in financing activities: $182,188,000.00Net income: $185,539,000.00Net income+$185.54 MDepreciation and amortization: $43,279,000.00Depreciation & amortization+$43.28 MHosting Arrangement, Service Contract, Implementation Cost, Expense, Amortization: $4,428,000.00Cloud-computing amortization+$4.43 MAsset impairment: $1,454,000.00Restructuring & impairment+$1.45 MLoss on disposal: $519,000.00PP&E disposal gain & loss+$519.00 KDeferred Income Tax Expense (Benefit): $7,734,000.00Deferred income taxes+$7.73 MShare-based compensation: $8,500,000.00Allocated share-based expense+$8.50 MIncrease (Decrease) in Accounts Receivable: -$43,749,000.00Accounts receivable−$43.75 MInventories: -$59,419,000.00Inventories−$59.42 MAccounts payable and accrued expenses: $120,813,000.00Payables & accrued liabilities+$120.81 MOperating lease right-of-use assets and liabilities: $3,043,000.00Lease assets & liabilities+$3.04 MIncome taxes: $7,163,000.00Income taxes payable+$7.16 MOther assets: -$10,884,000.00Other operating assets−$10.88 MOther liabilities: $725,000.00Other operating liabilities+$725.00 KNet cash from operating activities: $269,145,000.00Operating cash+$269.15 MOperating adjustments reconciliation: $197,658,000.00Payment, Tax Withholding, Share-based Payment Arrangement: -$140,000.00Stock-award tax withholding−$140.00 KOther financing activities: -$620,000.00Other financing, net−$620.00 KPurchase of treasury stock: -$181,428,000.00Common stock repurchases−$181.43 MNet cash used in financing activities: -$182,188,000.00. Cash required to fund net payments.Financing cash−$182.19 Mfinancing reconciliation: $182,188,000.00Payments to Acquire Marketable Securities: -$9,800,000.00Marketable securities purchases−$9.80 MPurchases of property and equipment: -$68,016,000.00PP&E purchases−$68.02 MProceeds from Sale and Maturity of Marketable Securities: $24,800,000.00Marketable securities proceeds+$24.80 MNet cash used in investing activities: -$53,016,000.00. Cash required to fund net payments.Investing cash−$53.02 Minvesting reconciliation: $77,816,000.00Cash sources and uses: $870,561,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $601,416,000.00Beginning cash$601.42 MEnding cash: Cash, cash equivalents, and restricted cash: $634,985,000.00Ending cash$634.99 MExchange-rate effect: -$372,000.00FX effect−$372.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$201.13 MOperating cash − cash spent on PP&ECash flow / Net income1.45×Operating cash flow ÷ net incomeNet cash change+$33.57 MEnding cash − beginning cash
Chart details

Abercrombie & Fitch Co. 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. 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
601,416,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
269,145,000 US dollars. Net cash provided.
Net income
185,539,000 US dollars
Depreciation and amortization
43,279,000 US dollars
Hosting Arrangement, Service Contract, Implementation Cost, Expense, Amortization
4,428,000 US dollars
Asset impairment
1,454,000 US dollars
Loss on disposal
519,000 US dollars
Deferred Income Tax Expense (Benefit)
7,734,000 US dollars
Share-based compensation
8,500,000 US dollars
Increase (Decrease) in Accounts Receivable
negative 43,749,000 US dollars
Inventories
negative 59,419,000 US dollars
Accounts payable and accrued expenses
120,813,000 US dollars
Operating lease right-of-use assets and liabilities
3,043,000 US dollars
Income taxes
7,163,000 US dollars
Other assets
negative 10,884,000 US dollars
Other liabilities
725,000 US dollars
Investing activities
negative 53,016,000 US dollars. Net cash used.
Payments to Acquire Marketable Securities
negative 9,800,000 US dollars
Purchases of property and equipment
negative 68,016,000 US dollars
Proceeds from Sale and Maturity of Marketable Securities
24,800,000 US dollars
Financing activities
negative 182,188,000 US dollars. Net cash used.
Payment, Tax Withholding, Share-based Payment Arrangement
negative 140,000 US dollars
Other financing activities
negative 620,000 US dollars
Purchase of treasury stock
negative 181,428,000 US dollars
Operating adjustment reconciliation
197,658,000 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
182,188,000 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
77,816,000 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
negative 372,000 US dollars
Ending cash on Aug 1, 2026
634,985,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
870,561,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
33,569,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.45×. 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
269,145,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
68,016,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
201,129,000 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 $83.61M 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.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 269,145,000 US dollars minus 68,016,000 US dollars equals 201,129,000 US dollars.
Abercrombie & Fitch Co. (ANF) FY2026 Q2 Statement of Cash Flows Sankey chart
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