BOSTON SCIENTIFIC CORPORATION (BSX) FY2026 Q2 Statement of Cash Flows
2026-04-01 to 2026-06-30
Statement of Cash Flows
2026-04-01 to 2026-06-30
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Chart details
BOSTON SCIENTIFIC CORPORATION cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026
Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. 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 Mar 31, 2026
- 1,643,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 1,474,000,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. The filing's tagged operating lines do not add up to the operating total; this is the difference. It may combine inflows and outflows.
- Net income (loss)
- 904,000,000 US dollars
- Depreciation and amortization
- 355,000,000 US dollars
- Deferred and prepaid income taxes
- 17,000,000 US dollars
- Stock-based compensation expense
- 87,000,000 US dollars
- Net loss (gain) on investments and notes receivable
- 12,000,000 US dollars
- Contingent consideration net expense (benefit)
- negative 16,000,000 US dollars
- Inventory step-up amortization
- 4,000,000 US dollars
- Other, net
- 36,000,000 US dollars
- Trade accounts receivable
- negative 46,000,000 US dollars
- Inventories
- negative 133,000,000 US dollars
- Other assets
- 19,000,000 US dollars
- Accounts payable, accrued expenses and other liabilities
- 234,000,000 US dollars
- Remaining operating cash flows, net (calculated)
- 1,000,000 US dollars
- Investing activities
- negative 1,956,000,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the investing total. The filing's tagged investing lines do not add up to the investing total; this is the difference. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Proceeds from (payments for) investments and acquisitions of certain technologies), so Payments for investments and acquisitions of certain technologies and Proceeds from sale of investments and dispositions of certain technologies cannot be separated for this quarter. It may combine inflows and outflows.
- Purchases of property, plant and equipment and internal use software
- negative 195,000,000 US dollars
- Payments for acquisitions of businesses, net of cash acquired
- negative 195,000,000 US dollars
- Other, net
- negative 5,000,000 US dollars
- Remaining investing cash flows, net (calculated)
- negative 1,561,000,000 US dollars
- Financing activities
- negative 410,000,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the financing total. The filing's tagged financing lines do not add up to the financing total; this is the difference. It may combine inflows and outflows.
- Payments for finance leases
- 0 US dollars
- Payments on short-term borrowings
- negative 13,000,000 US dollars
- Net increase (decrease) in commercial paper
- 1,675,000,000 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 3,000,000 US dollars
- Proceeds from issuances of shares of common stock pursuant to employee stock compensation and purchase plans
- 5,000,000 US dollars
- Other, net
- 5,000,000 US dollars
- Remaining financing cash flows, net (calculated)
- negative 2,079,000,000 US dollars
- Operating adjustment reconciliation
- 765,000,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
- financing displayed reconciliation
- 2,095,000,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
- investing displayed reconciliation
- 1,956,000,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
- Exchange-rate effect
- 1,000,000 US dollars
- Difference in the filed cash totals (calculated)
- 1,000,000 US dollars. Into cash; drawn as the small gray flow above beginning cash.
- Ending cash on Jun 30, 2026
- 753,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 3,119,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 890,000,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 1.63×. 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
- 1,474,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 195,000,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 1,279,000,000 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 $570.00M 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.
- Cash-flow net income is $904.00 M, derived by subtracting the earlier cumulative period; the income statement reports $905.00 M for the same period. The $1.00 M difference is rounding: the filing reports each amount rounded to the nearest million dollars, and the quarter is the difference of two rounded year-to-date amounts. Neither amount has been adjusted.
- 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: 1,474,000,000 US dollars minus 195,000,000 US dollars equals 1,279,000,000 US dollars.
- Cash-flow net income is $904.00 M, derived by subtracting the earlier cumulative period; the income statement reports $905.00 M for the same period. The $1.00 M difference is rounding: the filing reports each amount rounded to the nearest million dollars, and the quarter is the difference of two rounded year-to-date amounts. Neither amount has been adjusted.
- 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.
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