Cracker Barrel Old Country Store, Inc. (CBRL) FY2026 Annual Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-08-02 to 2026-07-31

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Cracker Barrel Old Country Store, Inc. cash flow reconciliation, Aug 2, 2025 through Jul 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. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. 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 → Net cash from operating activities: $31,675,000.00Depreciation and amortization → Operating adjustments reconciliation: $123,105,000.00Noncash lease expense → Operating adjustments reconciliation: $58,293,000.00Loss on sale of business assets → Operating adjustments reconciliation: $27,039,000.00Impairment → Operating adjustments reconciliation: $21,968,000.00Inventories → Operating adjustments reconciliation: $15,993,000.00Amortization of asset recognized from gain on sale and leaseback transactions → Operating adjustments reconciliation: $12,735,000.00Loss on disposition of property and equipment → Operating adjustments reconciliation: $12,198,000.00Income taxes receivable → Operating adjustments reconciliation: $11,644,000.00Other current liabilities → Operating adjustments reconciliation: $11,619,000.00Share-based compensation → Operating adjustments reconciliation: $9,450,000.00Prepaids and other current assets → Operating adjustments reconciliation: $7,639,000.00Accrued employee compensation → Operating adjustments reconciliation: $3,383,000.00Deferred revenues → Operating adjustments reconciliation: $2,686,000.00Amortization of debt issuance costs → Operating adjustments reconciliation: $2,596,000.00Taxes withheld and accrued → Operating adjustments reconciliation: $1,031,000.00Other long-term liabilities → Operating adjustments reconciliation: $736,000.00Accrued employee benefits → Operating adjustments reconciliation: $670,000.00Operating adjustments reconciliation → Net cash from operating activities: $174,529,000.00Operating adjustments reconciliation → Long-term operating lease liabilities: $59,473,000.00Operating adjustments reconciliation → Gain on sale and leaseback transaction, net: $47,421,000.00Operating adjustments reconciliation → Accounts payable: $17,111,000.00Operating adjustments reconciliation → Deferred income taxes: $14,978,000.00Operating adjustments reconciliation → Other assets: $6,003,000.00Operating adjustments reconciliation → Current operating lease liabilities: $2,323,000.00Operating adjustments reconciliation → Accounts receivable: $947,000.00Proceeds from sale of property and equipment, net → investing reconciliation: $81,101,000.00Proceeds from insurance recoveries of property and equipment → investing reconciliation: $2,461,000.00investing reconciliation → Purchase of property and equipment: $117,782,000.00Net cash used in financing activities → financing reconciliation: $175,092,000.00Proceeds from issuance of long-term debt → financing reconciliation: $407,000,000.00financing reconciliation → Principal payments under long-term debt: $407,000,000.00financing reconciliation → Repayment of convertible senior notes: $150,000,000.00financing reconciliation → Dividends on common stock: $23,149,000.00financing reconciliation → Taxes withheld from issuance of share-based compensation awards: $1,943,000.00Net cash used in investing activities → investing reconciliation: $34,220,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $39,643,000.00Net cash from operating activities → Cash sources and uses: $206,204,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $36,535,000.00Cash sources and uses → Net cash used in investing activities: $34,220,000.00Cash sources and uses → Net cash used in financing activities: $175,092,000.00Net income: $31,675,000.00Net income+$31.68 MDepreciation and amortization: $123,105,000.00Depreciation & amortization+$123.11 MAmortization of debt issuance costs: $2,596,000.00Debt issuance cost amortization+$2.60 MLoss on disposition of property and equipment: $12,198,000.00PP&E disposal gain & loss+$12.20 MGain on sale and leaseback transaction, net: -$47,421,000.00Sale-leaseback gain−$47.42 MImpairment: $21,968,000.00Long-lived asset impairment+$21.97 MLoss on sale of business assets: $27,039,000.00Business sale gain & loss+$27.04 MShare-based compensation: $9,450,000.00Stock-based compensation+$9.45 MNoncash lease expense: $58,293,000.00Operating lease amortization+$58.29 MAmortization of asset recognized from gain on sale and leaseback transactions: $12,735,000.00Sale-leaseback gain amort.+$12.74 MAccounts receivable: -$947,000.00Accounts receivable−$947.00 KIncome taxes receivable: $11,644,000.00Income taxes receivable+$11.64 MInventories: $15,993,000.00Inventories+$15.99 MPrepaids and other current assets: $7,639,000.00Prepaid & other assets+$7.64 MOther assets: -$6,003,000.00Other noncurrent assets−$6.00 MAccounts payable: -$17,111,000.00Accounts payable−$17.11 MCurrent operating lease liabilities: -$2,323,000.00Current lease liabilities−$2.32 MTaxes withheld and accrued: $1,031,000.00Taxes withheld and accrued+$1.03 MAccrued employee compensation: $3,383,000.00Accrued employee compensation+$3.38 MAccrued employee benefits: $670,000.00Accrued employee costs+$670.00 KDeferred revenues: $2,686,000.00Unearned revenue+$2.69 MOther current liabilities: $11,619,000.00Other current liabilities+$11.62 MLong-term operating lease liabilities: -$59,473,000.00Long-term lease liabilities−$59.47 MOther long-term liabilities: $736,000.00Other noncurrent liabilities+$736.00 KDeferred income taxes: -$14,978,000.00Deferred tax balances−$14.98 MNet cash from operating activities: $206,204,000.00Operating cash+$206.20 MOperating adjustments reconciliation: $322,785,000.00Proceeds from issuance of long-term debt: $407,000,000.00Long-term debt issued+$407.00 MPrincipal payments under long-term debt: -$407,000,000.00Long-term debt repaid−$407.00 MRepayment of convertible senior notes: -$150,000,000.00Convertible notes repaid−$150.00 MTaxes withheld from issuance of share-based compensation awards: -$1,943,000.00Stock-award tax withholding−$1.94 MDividends on common stock: -$23,149,000.00Common dividends paid−$23.15 MNet cash used in financing activities: -$175,092,000.00. Cash required to fund net payments.Financing cash−$175.09 Mfinancing reconciliation: $582,092,000.00Purchase of property and equipment: -$117,782,000.00PP&E purchases−$117.78 MProceeds from insurance recoveries of property and equipment: $2,461,000.00Insurance proceeds+$2.46 MProceeds from sale of property and equipment, net: $81,101,000.00PP&E sales+$81.10 MNet cash used in investing activities: -$34,220,000.00. Cash required to fund net payments.Investing cash−$34.22 Minvesting reconciliation: $117,782,000.00Cash sources and uses: $245,847,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $39,643,000.00Beginning cash$39.64 MEnding cash: Cash, cash equivalents, and restricted cash: $36,535,000.00Ending cash$36.54 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$88.42 MOperating cash − cash spent on PP&ECash flow / Net income6.51×Operating cash flow ÷ net incomeNet cash change−$3.11 MEnding cash − beginning cash
Chart details

Cracker Barrel Old Country Store, Inc. cash flow reconciliation, Aug 2, 2025 through Jul 31, 2026

Cash flows for Aug 2, 2025 through Jul 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Aug 1, 2025. Ending cash: Jul 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Aug 1, 2025
39,643,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
206,204,000 US dollars. Net cash provided.
Net income
31,675,000 US dollars
Depreciation and amortization
123,105,000 US dollars
Amortization of debt issuance costs
2,596,000 US dollars
Loss on disposition of property and equipment
12,198,000 US dollars
Gain on sale and leaseback transaction, net
negative 47,421,000 US dollars
Impairment
21,968,000 US dollars
Loss on sale of business assets
27,039,000 US dollars
Share-based compensation
9,450,000 US dollars
Noncash lease expense
58,293,000 US dollars
Amortization of asset recognized from gain on sale and leaseback transactions
12,735,000 US dollars
Accounts receivable
negative 947,000 US dollars
Income taxes receivable
11,644,000 US dollars
Inventories
15,993,000 US dollars
Prepaids and other current assets
7,639,000 US dollars
Other assets
negative 6,003,000 US dollars
Accounts payable
negative 17,111,000 US dollars
Current operating lease liabilities
negative 2,323,000 US dollars
Taxes withheld and accrued
1,031,000 US dollars
Accrued employee compensation
3,383,000 US dollars
Accrued employee benefits
670,000 US dollars
Deferred revenues
2,686,000 US dollars
Other current liabilities
11,619,000 US dollars
Long-term operating lease liabilities
negative 59,473,000 US dollars
Other long-term liabilities
736,000 US dollars
Deferred income taxes
negative 14,978,000 US dollars
Investing activities
negative 34,220,000 US dollars. Net cash used.
Purchase of property and equipment
negative 117,782,000 US dollars
Proceeds from insurance recoveries of property and equipment
2,461,000 US dollars
Proceeds from sale of property and equipment, net
81,101,000 US dollars
Financing activities
negative 175,092,000 US dollars. Net cash used.
Proceeds from issuance of long-term debt
407,000,000 US dollars
Principal payments under long-term debt
negative 407,000,000 US dollars
Repayment of convertible senior notes
negative 150,000,000 US dollars
Taxes withheld from issuance of share-based compensation awards
negative 1,943,000 US dollars
Dividends on common stock
negative 23,149,000 US dollars
Operating adjustment reconciliation
322,785,000 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
582,092,000 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
117,782,000 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
Ending cash on Jul 31, 2026
36,535,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
245,847,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 3,108,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
6.51×. 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
206,204,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
117,782,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
88,422,000 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 $174.53M 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: 206,204,000 US dollars minus 117,782,000 US dollars equals 88,422,000 US dollars.
Cracker Barrel Old Country Store, Inc. (CBRL) FY2026 Annual Statement of Cash Flows Sankey chart
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