# Callaway Golf Company (CALY) FY2026 Q2 Statement of Cash Flows

- Company: Callaway Golf Company (CALY)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-04, accession number 0000837465-26-000022
- Page: https://plicit.ai/financials/caly/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/caly-fy2026-q2-cash-flow-sankey.png

## Chart details

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**: 499,500,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 249,500,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. 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 (Operating lease assets and liabilities, net), so Lease assets and liabilities, net and Impairment losses cannot be separated for this quarter. It may combine inflows and outflows.
- **Net income (loss) from continuing operations**: 75,800,000 US dollars
- **Depreciation and amortization**: 9,500,000 US dollars
- **Loss from equity method investments**: 1,000,000 US dollars
- **Amortization of debt discount and issuance costs**: 600,000 US dollars
- **Gain on lease termination incentive**: 0 US dollars
- **Deferred taxes, net**: 28,400,000 US dollars
- **Share-based compensation**: 6,000,000 US dollars
- **Loss from debt extinguishment**: 2,300,000 US dollars
- **Loss (gain) on asset disposals, net**: 0 US dollars
- **Unrealized net losses (gains) on hedging instruments and foreign currency**: 2,700,000 US dollars
- **Gain on investment from golf-related ventures**: negative 100,000 US dollars
- **Other**: 500,000 US dollars
- **Accounts receivable, net**: 78,000,000 US dollars
- **Inventories**: 75,100,000 US dollars
- **Other assets**: negative 200,000 US dollars
- **Accounts payable and accrued expenses**: negative 46,600,000 US dollars
- **Deferred revenue**: 400,000 US dollars
- **Accrued employee compensation and benefits**: 12,000,000 US dollars
- **Income taxes receivable/payable, net**: 1,400,000 US dollars
- **Other liabilities**: negative 100,000 US dollars
- **Net cash provided by (used in) operating activities - discontinued operations**: 0 US dollars
- **Remaining operating cash flows, net (calculated)**: 2,800,000 US dollars
- **Investing activities**: negative 5,100,000 US dollars. Net cash used.
- **Capital expenditures**: negative 11,400,000 US dollars
- **Investment in golf-related ventures**: negative 600,000 US dollars
- **Acquisition of intangible assets**: 0 US dollars
- **Distributions from equity method investments**: 5,600,000 US dollars
- **Proceeds from sale of business line, net of cash retained**: 1,300,000 US dollars
- **Net cash provided by (used in) investing activities - discontinued operations**: 0 US dollars
- **Financing activities**: negative 465,100,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the financing total. 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 (Repayments of long-term debt), so Repayments of long-term debt cannot be separated for this quarter. It may combine inflows and outflows.
- **Proceeds (repayments) on credit facilities, net**: 0 US dollars
- **Debt issuance costs**: 0 US dollars
- **Repayments of financing leases**: negative 600,000 US dollars
- **Acquisition of treasury stock**: negative 42,500,000 US dollars
- **Net cash provided by (used in) financing activities - discontinued operations**: 0 US dollars
- **Remaining financing cash flows, net (calculated)**: negative 422,000,000 US dollars
- **Operating adjustment reconciliation**: 220,700,000 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**: 465,100,000 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 gross reconciliation**: 12,000,000 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**: negative 500,000 US dollars
- **Ending cash on Jun 30, 2026**: 278,300,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 749,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 221,200,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: Unavailable. Operating cash flow and reconciliation net income for the same period are required.
- **Operating cash flow**: 249,500,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 11,400,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 238,100,000 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 $173.70M 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: 249,500,000 US dollars minus 11,400,000 US dollars equals 238,100,000 US dollars.