BOSTON SCIENTIFIC CORPORATION (BSX) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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BOSTON SCIENTIFIC CORPORATION cash flow reconciliation, Jan 1, 2026 through Jun 30, 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. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. 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: $1,822,000,000.00Net income (loss) → Operating adjustments reconciliation: $421,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $706,000,000.00Stock-based compensation expense → Operating adjustments reconciliation: $170,000,000.00Other, net → Operating adjustments reconciliation: $63,000,000.00Inventory step-up amortization → Operating adjustments reconciliation: $6,000,000.00Remaining operating cash flows, net (calculated) → Operating adjustments reconciliation: $1,000,000.00Operating adjustments reconciliation → Deferred and prepaid income taxes: $334,000,000.00Operating adjustments reconciliation → Inventories: $310,000,000.00Operating adjustments reconciliation → Accounts payable, accrued expenses and other liabilities: $278,000,000.00Operating adjustments reconciliation → Trade accounts receivable: $163,000,000.00Operating adjustments reconciliation → Net loss (gain) on investments and notes receivable: $146,000,000.00Operating adjustments reconciliation → Other assets: $90,000,000.00Operating adjustments reconciliation → Contingent consideration net expense (benefit): $46,000,000.00Proceeds from sale of investments and dispositions of certain technologies → investing reconciliation: $229,000,000.00Other, net → investing reconciliation: $43,000,000.00Remaining investing cash flows, net (calculated) → investing reconciliation: $1,000,000.00investing reconciliation → Payments for investments and acquisitions of certain technologies: $1,730,000,000.00investing reconciliation → Payments for acquisitions of businesses, net of cash acquired: $718,000,000.00investing reconciliation → Purchases of property, plant and equipment and internal use software: $372,000,000.00Net cash used in financing activities → financing reconciliation: $670,000,000.00Net increase (decrease) in commercial paper → financing reconciliation: $1,675,000,000.00Proceeds from issuances of shares of common stock pursuant to employee stock compensation and purchase plans → financing reconciliation: $86,000,000.00Other, net → financing reconciliation: $8,000,000.00financing reconciliation → Payments for Repurchase of Common Stock: $2,000,000,000.00financing reconciliation → Payments on short-term borrowings: $272,000,000.00financing reconciliation → Cash used to net share settle employee equity awards: $88,000,000.00financing reconciliation → Payment of contingent consideration previously established in purchase accounting: $78,000,000.00financing reconciliation → Remaining financing cash flows, net (calculated): $1,000,000.00Net cash used in investing activities → investing reconciliation: $2,547,000,000.00Exchange-rate effect → Cash sources and uses: $1,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $2,147,000,000.00Net cash from operating activities → Cash sources and uses: $1,822,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $753,000,000.00Cash sources and uses → Net cash used in investing activities: $2,547,000,000.00Cash sources and uses → Net cash used in financing activities: $670,000,000.00Net income (loss): $2,243,000,000.00Net income (loss)+$2.24 BDepreciation and amortization: $706,000,000.00Depreciation & amortization+$706.00 MDeferred and prepaid income taxes: -$334,000,000.00Deferred & prepaid income taxes−$334.00 MStock-based compensation expense: $170,000,000.00Stock-based compensation+$170.00 MNet loss (gain) on investments and notes receivable: -$146,000,000.00Investment gain & loss−$146.00 MContingent consideration net expense (benefit): -$46,000,000.00Contingent consideration change−$46.00 MInventory step-up amortization: $6,000,000.00Inventory step-up amortization+$6.00 MOther, net: $63,000,000.00Other operating, net+$63.00 MTrade accounts receivable: -$163,000,000.00Accounts receivable−$163.00 MInventories: -$310,000,000.00Inventories−$310.00 MOther assets: -$90,000,000.00Other operating assets−$90.00 MAccounts payable, accrued expenses and other liabilities: -$278,000,000.00Payables & accrued liabilities−$278.00 MGoodwill and other intangible asset impairment charges: $0.00Remaining operating cash flows, net (calculated): $1,000,000.00Remaining operating (calculated)+$1.00 MNet cash from operating activities: $1,822,000,000.00Operating cash+$1.82 BOperating adjustments reconciliation: $1,367,000,000.00Payment of contingent consideration previously established in purchase accounting: -$78,000,000.00Contingent consideration paid−$78.00 MPayments for finance leases: -$0.00Payments on short-term borrowings: -$272,000,000.00Short-term debt repaid−$272.00 MNet increase (decrease) in commercial paper: $1,675,000,000.00Commercial paper, net+$1.68 BProceeds from long-term borrowings, net of debt issuance costs: $0.00Cash used to net share settle employee equity awards: -$88,000,000.00Equity award net settlement−$88.00 MPayments for Repurchase of Common Stock: -$2,000,000,000.00Common stock repurchases−$2.00 BProceeds from issuances of shares of common stock pursuant to employee stock compensation and purchase plans: $86,000,000.00Stock plan proceeds+$86.00 MOther, net: $8,000,000.00Other financing, net+$8.00 MRemaining financing cash flows, net (calculated): -$1,000,000.00Remaining financing (calculated)−$1.00 MNet cash used in financing activities: -$670,000,000.00. Cash required to fund net payments.Financing cash−$670.00 Mfinancing reconciliation: $2,439,000,000.00Purchases of property, plant and equipment and internal use software: -$372,000,000.00PP&E purchases−$372.00 MPayments for acquisitions of businesses, net of cash acquired: -$718,000,000.00Acquisitions, net of cash−$718.00 MProceeds from sale of investments and dispositions of certain technologies: $229,000,000.00Investment & technology sales+$229.00 MPayments for investments and acquisitions of certain technologies: -$1,730,000,000.00Acquisitions & investments−$1.73 BOther, net: $43,000,000.00Other investing, net+$43.00 MRemaining investing cash flows, net (calculated): $1,000,000.00Remaining investing (calculated)+$1.00 MNet cash used in investing activities: -$2,547,000,000.00. Cash required to fund net payments.Investing cash−$2.55 Binvesting reconciliation: $2,820,000,000.00Cash sources and uses: $3,970,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $2,147,000,000.00Beginning cash$2.15 BEnding cash: Cash, cash equivalents, and restricted cash: $753,000,000.00Ending cash$753.00 MExchange-rate effect: $1,000,000.00FX effect+$1.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$1.45 BOperating cash − cash spent on PP&ECash flow / Net income0.81×Operating cash flow ÷ net incomeNet cash change−$1.39 BEnding cash − beginning cash
Chart details

BOSTON SCIENTIFIC CORPORATION cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 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 31, 2025
2,147,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
1,822,000,000 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)
2,243,000,000 US dollars
Depreciation and amortization
706,000,000 US dollars
Deferred and prepaid income taxes
negative 334,000,000 US dollars
Stock-based compensation expense
170,000,000 US dollars
Net loss (gain) on investments and notes receivable
negative 146,000,000 US dollars
Contingent consideration net expense (benefit)
negative 46,000,000 US dollars
Inventory step-up amortization
6,000,000 US dollars
Other, net
63,000,000 US dollars
Trade accounts receivable
negative 163,000,000 US dollars
Inventories
negative 310,000,000 US dollars
Other assets
negative 90,000,000 US dollars
Accounts payable, accrued expenses and other liabilities
negative 278,000,000 US dollars
Goodwill and other intangible asset impairment charges
0 US dollars
Remaining operating cash flows, net (calculated)
1,000,000 US dollars
Investing activities
negative 2,547,000,000 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. It may combine inflows and outflows.
Purchases of property, plant and equipment and internal use software
negative 372,000,000 US dollars
Payments for acquisitions of businesses, net of cash acquired
negative 718,000,000 US dollars
Proceeds from sale of investments and dispositions of certain technologies
229,000,000 US dollars
Payments for investments and acquisitions of certain technologies
negative 1,730,000,000 US dollars
Other, net
43,000,000 US dollars
Remaining investing cash flows, net (calculated)
1,000,000 US dollars
Financing activities
negative 670,000,000 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.
Payment of contingent consideration previously established in purchase accounting
negative 78,000,000 US dollars
Payments for finance leases
0 US dollars
Payments on short-term borrowings
negative 272,000,000 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 88,000,000 US dollars
Payments for Repurchase of Common Stock
negative 2,000,000,000 US dollars
Proceeds from issuances of shares of common stock pursuant to employee stock compensation and purchase plans
86,000,000 US dollars
Other, net
8,000,000 US dollars
Remaining financing cash flows, net (calculated)
negative 1,000,000 US dollars
Operating adjustment reconciliation
1,367,000,000 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
2,439,000,000 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
2,820,000,000 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
Ending cash on Jun 30, 2026
753,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
3,970,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 1,394,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.81×. 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
1,822,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
372,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
1,450,000,000 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 $1.82B of net income directly to operating cash and $421.00M 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.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 1,822,000,000 US dollars minus 372,000,000 US dollars equals 1,450,000,000 US dollars.
BOSTON SCIENTIFIC CORPORATION (BSX) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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