BEST BUY CO., INC. (BBY) FY2027 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-05-03 to 2026-08-01

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BEST BUY CO., 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. 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 earnings → Net cash from operating activities: $315,000,000.00Accounts payable → Operating adjustments reconciliation: $910,000,000.00Other liabilities → Operating adjustments reconciliation: $237,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $195,000,000.00Stock-based compensation → Operating adjustments reconciliation: $34,000,000.00Other assets → Operating adjustments reconciliation: $7,000,000.00Deferred income taxes → Operating adjustments reconciliation: $5,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $606,000,000.00Operating adjustments reconciliation → Merchandise inventories: $712,000,000.00Operating adjustments reconciliation → Income taxes: $45,000,000.00Operating adjustments reconciliation → Receivables: $19,000,000.00Operating adjustments reconciliation → Restructuring charges: $6,000,000.00Other, net → investing reconciliation: $5,000,000.00investing reconciliation → Additions to property and equipment: $184,000,000.00Net cash used in financing activities → financing reconciliation: $241,000,000.00financing reconciliation → Dividends paid: $203,000,000.00financing reconciliation → Repurchase of common stock: $36,000,000.00financing reconciliation → Other, net: $2,000,000.00Net cash used in investing activities → investing reconciliation: $179,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $2,036,000,000.00Net cash from operating activities → Cash sources and uses: $921,000,000.00Cash sources and uses → Exchange-rate effect: $3,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $2,534,000,000.00Cash sources and uses → Net cash used in investing activities: $179,000,000.00Cash sources and uses → Net cash used in financing activities: $241,000,000.00Net earnings: $315,000,000.00Net earnings+$315.00 MDepreciation and amortization: $195,000,000.00Depreciation & amortization+$195.00 MRestructuring charges: -$6,000,000.00Restructuring charges−$6.00 MStock-based compensation: $34,000,000.00Stock-based compensation+$34.00 MDeferred income taxes: $5,000,000.00Deferred income taxes+$5.00 MOther, net: $0.00Receivables: -$19,000,000.00Receivables, net−$19.00 MMerchandise inventories: -$712,000,000.00Inventories−$712.00 MOther assets: $7,000,000.00Other operating assets+$7.00 MAccounts payable: $910,000,000.00Accounts payable+$910.00 MIncome taxes: -$45,000,000.00Income taxes payable−$45.00 MOther liabilities: $237,000,000.00Other accrued liabilities+$237.00 MLoss on disposal of subsidiaries: $0.00Net cash from operating activities: $921,000,000.00Operating cash+$921.00 MOperating adjustments reconciliation: $1,388,000,000.00Repurchase of common stock: -$36,000,000.00Common stock repurchases−$36.00 MDividends paid: -$203,000,000.00Dividends paid−$203.00 MOther, net: -$2,000,000.00Other financing, net−$2.00 MNet cash used in financing activities: -$241,000,000.00. Cash required to fund net payments.Financing cash−$241.00 Mfinancing reconciliation: $241,000,000.00Disposal of subsidiary: $0.00Other, net: $5,000,000.00Other investing, net+$5.00 MAdditions to property and equipment: -$184,000,000.00PP&E purchases−$184.00 MNet cash used in investing activities: -$179,000,000.00. Cash required to fund net payments.Investing cash−$179.00 Minvesting reconciliation: $184,000,000.00Cash sources and uses: $2,957,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $2,036,000,000.00Beginning cash$2.04 BEnding cash: Cash, cash equivalents, and restricted cash: $2,534,000,000.00Ending cash$2.53 BExchange-rate effect: -$3,000,000.00FX effect−$3.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$737.00 MOperating cash − cash spent on PP&ECash flow / Net income2.92×Operating cash flow ÷ net incomeNet cash change+$498.00 MEnding cash − beginning cash
Chart details

BEST BUY CO., 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. 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
2,036,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
921,000,000 US dollars. Net cash provided.
Net earnings
315,000,000 US dollars
Depreciation and amortization
195,000,000 US dollars
Restructuring charges
negative 6,000,000 US dollars
Stock-based compensation
34,000,000 US dollars
Deferred income taxes
5,000,000 US dollars
Other, net
0 US dollars
Receivables
negative 19,000,000 US dollars
Merchandise inventories
negative 712,000,000 US dollars
Other assets
7,000,000 US dollars
Accounts payable
910,000,000 US dollars
Income taxes
negative 45,000,000 US dollars
Other liabilities
237,000,000 US dollars
Loss on disposal of subsidiaries
0 US dollars
Investing activities
negative 179,000,000 US dollars. Net cash used.
Disposal of subsidiary
0 US dollars
Other, net
5,000,000 US dollars
Additions to property and equipment
negative 184,000,000 US dollars
Financing activities
negative 241,000,000 US dollars. Net cash used.
Repurchase of common stock
negative 36,000,000 US dollars
Dividends paid
negative 203,000,000 US dollars
Other, net
negative 2,000,000 US dollars
Operating adjustment reconciliation
1,388,000,000 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
241,000,000 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
184,000,000 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 3,000,000 US dollars
Ending cash on Aug 1, 2026
2,534,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
2,957,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
498,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
2.92×. 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
921,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
184,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
737,000,000 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 $606.00M 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: 921,000,000 US dollars minus 184,000,000 US dollars equals 737,000,000 US dollars.
BEST BUY CO., INC. (BBY) FY2027 Q2 Statement of Cash Flows Sankey chart
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