# BILL HOLDINGS, INC. (BILL) FY2026 Annual Statement of Cash Flows

- Company: BILL HOLDINGS, INC. (BILL)
- Period: 2025-07-01 to 2026-06-30
- Filing: FY2026 10-K, filed 2026-08-20, accession number 0001628280-26-058238
- Page: https://plicit.ai/financials/bill/fy2026-annual-cash-flow
- Chart image: https://plicit.ai/charts/bill-fy2026-annual-cash-flow-sankey.png

## Chart details

Cash flows for Jul 1, 2025 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Jun 30, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Jun 30, 2025**: 3,550,884,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- **Operating activities**: 415,832,000 US dollars. Net cash provided.
- **Net income (loss)**: negative 11,241,000 US dollars
- **Stock-based compensation**: 229,778,000 US dollars
- **Amortization of intangible assets**: 60,659,000 US dollars
- **Depreciation of property and equipment**: 21,997,000 US dollars
- **Amortization of capitalized internal-use software costs paid in cash**: 33,896,000 US dollars
- **Amortization of debt discount and issuance costs**: 6,434,000 US dollars
- **Accretion of discount on investments in marketable debt securities**: negative 23,893,000 US dollars
- **Accretion of discount on loans held for investment**: negative 28,238,000 US dollars
- **Gain on debt extinguishment**: 0 US dollars
- **Provision for expected credit losses on acquired card receivables and other financial assets**: 54,588,000 US dollars
- **Provision for expected credit losses on loans held for investment**: 16,468,000 US dollars
- **Non-cash operating lease expense**: 8,265,000 US dollars
- **Other**: 124,000 US dollars
- **Accounts receivable**: 1,418,000 US dollars
- **Prepaid expenses and other current assets**: 3,135,000 US dollars
- **Other assets**: 1,167,000 US dollars
- **Accounts payable**: negative 5,871,000 US dollars
- **Other accruals and current liabilities**: 61,190,000 US dollars
- **Operating lease liabilities**: negative 9,950,000 US dollars
- **Other long-term liabilities**: negative 1,084,000 US dollars
- **Deferred revenue**: negative 3,010,000 US dollars
- **Investing activities**: negative 28,598,000 US dollars. Net cash used.
- **Purchases of corporate and customer fund short-term investments**: negative 1,617,044,000 US dollars
- **Proceeds from maturities and sales of corporate and customer fund short-term investments**: 1,790,861,000 US dollars
- **Purchase of intangible assets**: 0 US dollars
- **Purchases of loans held for investment**: negative 1,041,055,000 US dollars
- **Principal repayments of loans held for investment**: 1,051,637,000 US dollars
- **Acquired card receivables, net**: negative 150,032,000 US dollars
- **Purchases of property and equipment**: negative 3,334,000 US dollars
- **Capitalization of internal-use software costs**: negative 57,822,000 US dollars
- **Other**: negative 1,809,000 US dollars
- **Financing activities**: negative 172,835,000 US dollars. Net cash used.
- **Proceeds from issuance of convertible senior notes**: 0 US dollars
- **Payments for repurchase and settlement of convertible senior notes**: negative 33,463,000 US dollars
- **Proceeds from unwind of capped calls**: 0 US dollars
- **Purchase of capped calls**: 0 US dollars
- **Customer fund deposits liability and other**: 285,549,000 US dollars
- **Prepaid card deposits**: 27,125,000 US dollars
- **Repurchase of common stock**: negative 560,485,000 US dollars
- **Proceeds from line of credit borrowings**: 150,000,000 US dollars
- **Proceeds from exercise of stock options**: 2,945,000 US dollars
- **Tax withholdings related to net share settlements of equity awards**: negative 55,616,000 US dollars
- **Proceeds from issuance of common stock under the employee stock purchase plan**: 11,921,000 US dollars
- **Contingent consideration payout**: 0 US dollars
- **Cash paid for convertible senior notes issuance costs**: 0 US dollars
- **Cash paid for line of credit issuance costs**: negative 811,000 US dollars
- **Operating adjustment reconciliation**: 499,119,000 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**: 650,375,000 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**: 2,871,096,000 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 50,000 US dollars
- **Ending cash on Jun 30, 2026**: 3,765,233,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- **Cash sources and uses**: 3,966,716,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 214,349,000 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**: 415,832,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 3,334,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 412,498,000 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 −$11.24M + net operating adjustments $427.07M = operating cash +$415.83M. 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 purchases of property, plant and equipment equals free cash flow: 415,832,000 US dollars minus 3,334,000 US dollars equals 412,498,000 US dollars.