BOSTON SCIENTIFIC CORPORATION (BSX) FY2026 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-03-31

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BOSTON SCIENTIFIC CORPORATION cash flow reconciliation, Jan 1, 2026 through Mar 31, 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 (loss) → Net cash from operating activities: $348,000,000.00Net income (loss) → Operating adjustments reconciliation: $991,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $351,000,000.00Stock-based compensation expense → Operating adjustments reconciliation: $83,000,000.00Other, net → Operating adjustments reconciliation: $27,000,000.00Inventory step-up amortization → Operating adjustments reconciliation: $2,000,000.00Operating adjustments reconciliation → Accounts payable, accrued expenses and other liabilities: $512,000,000.00Operating adjustments reconciliation → Deferred and prepaid income taxes: $351,000,000.00Operating adjustments reconciliation → Inventories: $177,000,000.00Operating adjustments reconciliation → Net loss (gain) on investments and notes receivable: $158,000,000.00Operating adjustments reconciliation → Trade accounts receivable: $117,000,000.00Operating adjustments reconciliation → Other assets: $109,000,000.00Operating adjustments reconciliation → Contingent consideration net expense (benefit): $30,000,000.00Proceeds from (payments for) investments and acquisitions of certain technologies → investing reconciliation: $61,000,000.00Other, net → investing reconciliation: $48,000,000.00investing reconciliation → Payments for acquisitions of businesses, net of cash acquired: $523,000,000.00investing reconciliation → Purchases of property, plant and equipment and internal use software: $177,000,000.00Net cash used in financing activities → financing reconciliation: $260,000,000.00Proceeds from issuances of shares of common stock pursuant to employee stock compensation and purchase plans → financing reconciliation: $81,000,000.00Other, net → financing reconciliation: $3,000,000.00financing reconciliation → Payments on short-term borrowings: $259,000,000.00financing reconciliation → Cash used to net share settle employee equity awards: $85,000,000.00Net cash used in investing activities → investing reconciliation: $591,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $2,147,000,000.00Net cash from operating activities → Cash sources and uses: $348,000,000.00Cash sources and uses → Difference in the filed cash totals (calculated): $1,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $1,643,000,000.00Cash sources and uses → Net cash used in investing activities: $591,000,000.00Cash sources and uses → Net cash used in financing activities: $260,000,000.00Net income (loss): $1,339,000,000.00Net income (loss)+$1.34 BDepreciation and amortization: $351,000,000.00Depreciation & amortization+$351.00 MDeferred and prepaid income taxes: -$351,000,000.00Deferred & prepaid income taxes−$351.00 MStock-based compensation expense: $83,000,000.00Stock-based compensation+$83.00 MNet loss (gain) on investments and notes receivable: -$158,000,000.00Investment gain & loss−$158.00 MContingent consideration net expense (benefit): -$30,000,000.00Contingent consideration change−$30.00 MInventory step-up amortization: $2,000,000.00Inventory step-up amortization+$2.00 MOther, net: $27,000,000.00Other operating, net+$27.00 MTrade accounts receivable: -$117,000,000.00Accounts receivable−$117.00 MInventories: -$177,000,000.00Inventories−$177.00 MOther assets: -$109,000,000.00Other operating assets−$109.00 MAccounts payable, accrued expenses and other liabilities: -$512,000,000.00Payables & accrued liabilities−$512.00 MNet cash from operating activities: $348,000,000.00Operating cash+$348.00 MOperating adjustments reconciliation: $1,454,000,000.00Payments for finance leases: $0.00Payments on short-term borrowings: -$259,000,000.00Short-term debt repaid−$259.00 MNet increase (decrease) in commercial paper: $0.00Proceeds from long-term borrowings, net of debt issuance costs: $0.00Cash used to net share settle employee equity awards: -$85,000,000.00Equity award net settlement−$85.00 MProceeds from issuances of shares of common stock pursuant to employee stock compensation and purchase plans: $81,000,000.00Stock plan proceeds+$81.00 MOther, net: $3,000,000.00Other financing, net+$3.00 MNet cash used in financing activities: -$260,000,000.00. Cash required to fund net payments.Financing cash−$260.00 Mfinancing reconciliation: $344,000,000.00Purchases of property, plant and equipment and internal use software: -$177,000,000.00PP&E purchases−$177.00 MPayments for acquisitions of businesses, net of cash acquired: -$523,000,000.00Acquisitions, net of cash−$523.00 MProceeds from (payments for) investments and acquisitions of certain technologies: $61,000,000.00Proceeds from (payments for) investments andacquisitions of certain technologies+$61.00 MOther, net: $48,000,000.00Other investing, net+$48.00 MNet cash used in investing activities: -$591,000,000.00. Cash required to fund net payments.Investing cash−$591.00 Minvesting reconciliation: $700,000,000.00Cash sources and uses: $2,495,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $2,147,000,000.00Beginning cash$2.15 BEnding cash: Cash, cash equivalents, and restricted cash: $1,643,000,000.00Ending cash$1.64 BDifference in the filed cash totals (calculated): -$1,000,000.00Filer's cash difference(calculated)−$1.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$171.00 MOperating cash − cash spent on PP&ECash flow / Net income0.26×Operating cash flow ÷ net incomeNet cash change−$504.00 MEnding cash − beginning cash
Chart details

BOSTON SCIENTIFIC CORPORATION cash flow reconciliation, Jan 1, 2026 through Mar 31, 2026

Cash flows for Jan 1, 2026 through Mar 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Mar 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2025
2,147,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
348,000,000 US dollars. Net cash provided.
Net income (loss)
1,339,000,000 US dollars
Depreciation and amortization
351,000,000 US dollars
Deferred and prepaid income taxes
negative 351,000,000 US dollars
Stock-based compensation expense
83,000,000 US dollars
Net loss (gain) on investments and notes receivable
negative 158,000,000 US dollars
Contingent consideration net expense (benefit)
negative 30,000,000 US dollars
Inventory step-up amortization
2,000,000 US dollars
Other, net
27,000,000 US dollars
Trade accounts receivable
negative 117,000,000 US dollars
Inventories
negative 177,000,000 US dollars
Other assets
negative 109,000,000 US dollars
Accounts payable, accrued expenses and other liabilities
negative 512,000,000 US dollars
Investing activities
negative 591,000,000 US dollars. Net cash used.
Purchases of property, plant and equipment and internal use software
negative 177,000,000 US dollars
Payments for acquisitions of businesses, net of cash acquired
negative 523,000,000 US dollars
Proceeds from (payments for) investments and acquisitions of certain technologies
61,000,000 US dollars
Other, net
48,000,000 US dollars
Financing activities
negative 260,000,000 US dollars. Net cash used.
Payments for finance leases
0 US dollars
Payments on short-term borrowings
negative 259,000,000 US dollars
Net increase (decrease) in commercial paper
0 US dollars
Proceeds from long-term borrowings, net of debt issuance costs
0 US dollars
Cash used to net share settle employee equity awards
negative 85,000,000 US dollars
Proceeds from issuances of shares of common stock pursuant to employee stock compensation and purchase plans
81,000,000 US dollars
Other, net
3,000,000 US dollars
Operating adjustment reconciliation
1,454,000,000 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
344,000,000 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
700,000,000 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
0 US dollars
Difference in the filed cash totals (calculated)
negative 1,000,000 US dollars. Out of cash; drawn as the small gray flow above ending cash.
Ending cash on Mar 31, 2026
1,643,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
2,495,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 504,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.26×. 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
348,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
177,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
171,000,000 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 exceeds operating cash. The diagram allocates $348.00M of net income directly to operating cash and $991.00M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of 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.
  • The filer's reported cash figures differ by $1.00 M: its operating, investing and financing totals and exchange-rate effect do not add up to its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 348,000,000 US dollars minus 177,000,000 US dollars equals 171,000,000 US dollars.
  • The filer's reported cash figures differ by $1.00 M: its operating, investing and financing totals and exchange-rate effect do not add up to its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
BOSTON SCIENTIFIC CORPORATION (BSX) FY2026 Q1 Statement of Cash Flows Sankey chart
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