BJ’S RESTAURANTS, INC. (BJRI) FY2026 YTD Q2 Statement of Cash Flows
2025-12-31 to 2026-06-30
Statement of Cash Flows
2025-12-31 to 2026-06-30
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Chart details
BJ’S RESTAURANTS, INC. cash flow reconciliation, Dec 31, 2025 through Jun 30, 2026
Cash flows for Dec 31, 2025 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Dec 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 Dec 30, 2025
- 23,781,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- Operating activities
- 74,037,000 US dollars. Net cash provided.
- Net income
- 27,816,000 US dollars
- Depreciation and amortization
- 44,144,000 US dollars
- Non-cash lease expense
- 17,846,000 US dollars
- Amortization of financing costs
- 116,000 US dollars
- Deferred income taxes, net
- negative 2,282,000 US dollars
- Stock-based compensation expense
- 5,074,000 US dollars
- Loss on disposal and impairment of assets, net
- 2,769,000 US dollars
- Equity method investment
- 115,000 US dollars
- Accounts and other receivables, net
- 1,697,000 US dollars
- Inventories, net
- negative 57,000 US dollars
- Prepaid expenses and other current assets
- 2,190,000 US dollars
- Other assets, net
- negative 1,985,000 US dollars
- Operating lease assets and liabilities
- negative 21,801,000 US dollars
- Accounts payable
- 3,798,000 US dollars
- Accrued expenses
- negative 6,915,000 US dollars
- Other liabilities
- 1,512,000 US dollars
- Investing activities
- negative 40,432,000 US dollars. Net cash used.
- Purchases of property and equipment
- negative 39,108,000 US dollars
- Proceeds from disposal of assets
- 59,000 US dollars
- Internally developed software
- negative 1,383,000 US dollars
- Financing activities
- negative 42,959,000 US dollars. Net cash used.
- Borrowings on credit facility
- 495,000,000 US dollars
- Payments of debt issuance costs
- 0 US dollars
- Payments on credit facility
- negative 536,000,000 US dollars
- Proceeds from exercise of stock options
- 6,190,000 US dollars
- Repurchase of common stock
- negative 7,676,000 US dollars
- Taxes paid on vested stock units under employee plans
- negative 473,000 US dollars
- Operating adjustment reconciliation
- 79,261,000 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
- 544,149,000 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
- 40,491,000 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 Jun 30, 2026
- 14,427,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- Cash sources and uses
- 97,818,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 9,354,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 2.66×. 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
- 74,037,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 39,108,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 34,929,000 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 $46.22M 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: 74,037,000 US dollars minus 39,108,000 US dollars equals 34,929,000 US dollars.
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