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

- Company: BOSTON SCIENTIFIC CORPORATION (BSX)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-03, accession number 0000885725-26-000053
- Page: https://plicit.ai/financials/bsx/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/bsx-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

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.