BATH & BODY WORKS, INC. (BBWI) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-02-01 to 2026-08-01

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BATH & BODY WORKS, INC. cash flow reconciliation, Feb 1, 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: $301,000,000.00Accounts Payable, Accrued Expenses and Other → Operating adjustments reconciliation: $191,000,000.00Depreciation of Long-lived Assets → Operating adjustments reconciliation: $120,000,000.00Accounts Receivable → Operating adjustments reconciliation: $26,000,000.00Share-based Compensation Expense → Operating adjustments reconciliation: $10,000,000.00Loss on Extinguishment of Debt → Operating adjustments reconciliation: $8,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $15,000,000.00Operating adjustments reconciliation → Inventories: $185,000,000.00Operating adjustments reconciliation → Tax Benefit from Resolution of Certain Tax Matters: $62,000,000.00Operating adjustments reconciliation → Income Taxes Payable: $56,000,000.00Operating adjustments reconciliation → Other Assets and Liabilities: $37,000,000.00Proceeds from Sale of Non-core Asset → investing reconciliation: $8,000,000.00Other Investing Activities → investing reconciliation: $1,000,000.00investing reconciliation → Capital Expenditures: $98,000,000.00Net cash used in financing activities → financing reconciliation: $384,000,000.00financing reconciliation → Payments for Long-term Debt: $289,000,000.00financing reconciliation → Dividends Paid: $80,000,000.00financing reconciliation → Other Financing Activities: $15,000,000.00Net cash used in investing activities → investing reconciliation: $89,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $953,000,000.00Net cash from operating activities → Cash sources and uses: $316,000,000.00Cash sources and uses → Exchange-rate effect: $2,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $794,000,000.00Cash sources and uses → Net cash used in investing activities: $89,000,000.00Cash sources and uses → Net cash used in financing activities: $384,000,000.00Net Income: $301,000,000.00Net Income+$301.00 MDepreciation of Long-lived Assets: $120,000,000.00Depreciation expense+$120.00 MShare-based Compensation Expense: $10,000,000.00Stock-based compensation+$10.00 MLoss on Extinguishment of Debt: $8,000,000.00Debt extinguishment gain & loss+$8.00 MTax Benefit from Resolution of Certain Tax Matters: -$62,000,000.00Tax credits & adjustments−$62.00 MAccounts Receivable: $26,000,000.00Accounts receivable+$26.00 MInventories: -$185,000,000.00Inventories−$185.00 MAccounts Payable, Accrued Expenses and Other: $191,000,000.00Payables & accrued liabilities+$191.00 MIncome Taxes Payable: -$56,000,000.00Income taxes payable−$56.00 MOther Assets and Liabilities: -$37,000,000.00Other working capital, net−$37.00 MNet cash from operating activities: $316,000,000.00Operating cash+$316.00 MOperating adjustments reconciliation: $355,000,000.00Payments for Long-term Debt: -$289,000,000.00Long-term debt repaid−$289.00 MRepurchases of Common Stock: $0.00Dividends Paid: -$80,000,000.00Dividends paid−$80.00 MOther Financing Activities: -$15,000,000.00Other financing, net−$15.00 MNet cash used in financing activities: -$384,000,000.00. Cash required to fund net payments.Financing cash−$384.00 Mfinancing reconciliation: $384,000,000.00Capital Expenditures: -$98,000,000.00PP&E purchases−$98.00 MProceeds from Sale of Non-core Asset: $8,000,000.00Other asset sales+$8.00 MOther Investing Activities: $1,000,000.00Other investing, net+$1.00 MNet cash used in investing activities: -$89,000,000.00. Cash required to fund net payments.Investing cash−$89.00 Minvesting reconciliation: $98,000,000.00Cash sources and uses: $1,269,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $953,000,000.00Beginning cash$953.00 MEnding cash: Cash, cash equivalents, and restricted cash: $794,000,000.00Ending cash$794.00 MExchange-rate effect: -$2,000,000.00FX effect−$2.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$218.00 MOperating cash − cash spent on PP&ECash flow / Net income1.05×Operating cash flow ÷ net incomeNet cash change−$159.00 MEnding cash − beginning cash
Chart details

BATH & BODY WORKS, INC. cash flow reconciliation, Feb 1, 2026 through Aug 1, 2026

Cash flows for Feb 1, 2026 through Aug 1, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jan 31, 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 Jan 31, 2026
953,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
316,000,000 US dollars. Net cash provided.
Net Income
301,000,000 US dollars
Depreciation of Long-lived Assets
120,000,000 US dollars
Share-based Compensation Expense
10,000,000 US dollars
Loss on Extinguishment of Debt
8,000,000 US dollars
Tax Benefit from Resolution of Certain Tax Matters
negative 62,000,000 US dollars
Accounts Receivable
26,000,000 US dollars
Inventories
negative 185,000,000 US dollars
Accounts Payable, Accrued Expenses and Other
191,000,000 US dollars
Income Taxes Payable
negative 56,000,000 US dollars
Other Assets and Liabilities
negative 37,000,000 US dollars
Investing activities
negative 89,000,000 US dollars. Net cash used.
Capital Expenditures
negative 98,000,000 US dollars
Proceeds from Sale of Non-core Asset
8,000,000 US dollars
Other Investing Activities
1,000,000 US dollars
Financing activities
negative 384,000,000 US dollars. Net cash used.
Payments for Long-term Debt
negative 289,000,000 US dollars
Repurchases of Common Stock
0 US dollars
Dividends Paid
negative 80,000,000 US dollars
Other Financing Activities
negative 15,000,000 US dollars
Operating adjustment reconciliation
355,000,000 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
384,000,000 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
98,000,000 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 2,000,000 US dollars
Ending cash on Aug 1, 2026
794,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,269,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 159,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.05×. 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
316,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
98,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
218,000,000 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 $15.00M 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: 316,000,000 US dollars minus 98,000,000 US dollars equals 218,000,000 US dollars.
BATH & BODY WORKS, INC. (BBWI) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

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