BUCKLE, INC (BKE) 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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BUCKLE, 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. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. 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: $91,292,000.00Accounts payable → Operating adjustments reconciliation: $26,983,000.00Depreciation and amortization → Operating adjustments reconciliation: $13,440,000.00Accrued store operating expenses → Operating adjustments reconciliation: $9,885,000.00Amortization of non-vested stock grants, net of forfeitures → Operating adjustments reconciliation: $9,079,000.00Other assets and liabilities → Operating adjustments reconciliation: $5,118,000.00Receivables → Operating adjustments reconciliation: $3,253,000.00Other → Operating adjustments reconciliation: $251,000.00Operating adjustments reconciliation → Net cash from operating activities: $4,745,000.00Operating adjustments reconciliation → Accrued employee compensation: $21,950,000.00Operating adjustments reconciliation → Inventory: $21,899,000.00Operating adjustments reconciliation → Income taxes payable: $13,019,000.00Operating adjustments reconciliation → Gift certificates redeemable: $3,725,000.00Operating adjustments reconciliation → Deferred income taxes: $2,179,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $492,000.00Proceeds from sales/maturities of investments → investing reconciliation: $23,775,000.00Net cash used in investing activities → investing reconciliation: $44,658,000.00investing reconciliation → Purchases of property and equipment: $44,520,000.00investing reconciliation → Purchases of investments: $23,913,000.00Net cash used in financing activities → financing reconciliation: $36,062,000.00financing reconciliation → Payment of dividends: $36,062,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $249,461,000.00Net cash from operating activities → Cash sources and uses: $96,037,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $264,778,000.00Cash sources and uses → Net cash used in investing activities: $44,658,000.00Cash sources and uses → Net cash used in financing activities: $36,062,000.00Depreciation and amortization: $13,440,000.00Depreciation expense+$13.44 MAmortization of non-vested stock grants, net of forfeitures: $9,079,000.00Stock-based compensation+$9.08 MDeferred income taxes: -$2,179,000.00Deferred income taxes−$2.18 MOther: $251,000.00Other non-cash items+$251.00 KReceivables: $3,253,000.00Receivables, net+$3.25 MInventory: -$21,899,000.00Inventories−$21.90 MPrepaid expenses and other assets: -$492,000.00Prepaid & other assets−$492.00 KAccounts payable: $26,983,000.00Accounts payable+$26.98 MAccrued employee compensation: -$21,950,000.00Accrued compensation−$21.95 MAccrued store operating expenses: $9,885,000.00Other accrued liabilities+$9.89 MGift certificates redeemable: -$3,725,000.00Deferred revenue−$3.73 MIncome taxes payable: -$13,019,000.00Income taxes payable−$13.02 MOther assets and liabilities: $5,118,000.00Other assets and liabilities+$5.12 MNet income: $91,292,000.00Net income+$91.29 MNet cash from operating activities: $96,037,000.00Operating cash+$96.04 MOperating adjustments reconciliation: $68,009,000.00Payment of dividends: -$36,062,000.00Common dividends paid−$36.06 MNet cash used in financing activities: -$36,062,000.00. Cash required to fund net payments.Financing cash−$36.06 Mfinancing reconciliation: $36,062,000.00Purchases of investments: -$23,913,000.00Marketable securities purchases−$23.91 MPurchases of property and equipment: -$44,520,000.00PP&E purchases−$44.52 MProceeds from sales/maturities of investments: $23,775,000.00Marketable securities proceeds+$23.78 MNet cash used in investing activities: -$44,658,000.00. Cash required to fund net payments.Investing cash−$44.66 Minvesting reconciliation: $68,433,000.00Cash sources and uses: $345,498,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $249,461,000.00Beginning cash$249.46 MEnding cash: Cash, cash equivalents, and restricted cash: $264,778,000.00Ending cash$264.78 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$51.52 MOperating cash − cash spent on PP&ECash flow / Net income1.05×Operating cash flow ÷ net incomeNet cash change+$15.32 MEnding cash − beginning cash
Chart details

BUCKLE, 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
249,461,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
96,037,000 US dollars. Net cash provided.
Net income
91,292,000 US dollars
Depreciation and amortization
13,440,000 US dollars
Amortization of non-vested stock grants, net of forfeitures
9,079,000 US dollars
Deferred income taxes
negative 2,179,000 US dollars
Other
251,000 US dollars
Receivables
3,253,000 US dollars
Inventory
negative 21,899,000 US dollars
Prepaid expenses and other assets
negative 492,000 US dollars
Accounts payable
26,983,000 US dollars
Accrued employee compensation
negative 21,950,000 US dollars
Accrued store operating expenses
9,885,000 US dollars
Gift certificates redeemable
negative 3,725,000 US dollars
Income taxes payable
negative 13,019,000 US dollars
Other assets and liabilities
5,118,000 US dollars
Investing activities
negative 44,658,000 US dollars. Net cash used.
Purchases of investments
negative 23,913,000 US dollars
Purchases of property and equipment
negative 44,520,000 US dollars
Proceeds from sales/maturities of investments
23,775,000 US dollars
Financing activities
negative 36,062,000 US dollars. Net cash used.
Payment of dividends
negative 36,062,000 US dollars
Operating adjustment reconciliation
68,009,000 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
36,062,000 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
68,433,000 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 Aug 1, 2026
264,778,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
345,498,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
15,317,000 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
96,037,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
44,520,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
51,517,000 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 $4.75M 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: 96,037,000 US dollars minus 44,520,000 US dollars equals 51,517,000 US dollars.
BUCKLE, INC (BKE) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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