# COLUMBIA SPORTSWEAR COMPANY (COLM) FY2026 Q2 Statement of Cash Flows

- Company: COLUMBIA SPORTSWEAR COMPANY (COLM)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-06, accession number 0001050797-26-000136
- Page: https://plicit.ai/financials/colm/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/colm-fy2026-q2-cash-flow-sankey.png

## Chart details

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash and cash equivalents. 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**: 319,341,000 US dollars. Beginning cash: Cash and cash equivalents
- **Operating activities**: 114,999,000 US dollars. Net cash provided.
- **Net income (loss)**: 26,553,000 US dollars
- **Depreciation and amortization expense**: 13,814,000 US dollars
- **Non-cash lease expense**: 22,346,000 US dollars
- **Provision for uncollectible accounts receivable**: 635,000 US dollars
- **Deferred income taxes**: negative 720,000 US dollars
- **Share-based compensation**: 6,854,000 US dollars
- **Other, net**: 5,292,000 US dollars
- **Accounts receivable**: 96,368,000 US dollars
- **Inventories**: negative 253,186,000 US dollars
- **Prepaid expenses and other current assets**: negative 2,227,000 US dollars
- **Other assets**: negative 3,993,000 US dollars
- **Accounts payable**: 239,822,000 US dollars
- **Accrued liabilities**: negative 13,161,000 US dollars
- **Income taxes payable**: negative 4,088,000 US dollars
- **Operating lease assets and liabilities**: negative 22,577,000 US dollars
- **Other liabilities**: 3,267,000 US dollars
- **Investing activities**: 112,702,000 US dollars. Net cash provided.
- **Purchases of short-term investments**: negative 79,187,000 US dollars
- **Sales and maturities of short-term investments**: 205,255,000 US dollars
- **Capital expenditures**: negative 13,366,000 US dollars
- **Financing activities**: negative 14,061,000 US dollars. Net cash used.
- **Payment of line of credit issuance fees**: 0 US dollars
- **Proceeds from issuance of common stock related to share-based compensation**: 1,310,000 US dollars
- **Tax payments related to share-based compensation**: negative 20,000 US dollars
- **Repurchase of common stock**: 0 US dollars
- **Cash dividends paid**: negative 15,351,000 US dollars
- **Operating adjustment reconciliation**: 388,398,000 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**: 15,371,000 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**: 205,255,000 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 676,000 US dollars
- **Ending cash on Jun 30, 2026**: 532,305,000 US dollars. Ending cash: Cash and cash equivalents
- **Cash sources and uses**: 547,042,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 212,964,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 4.33×. 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**: 114,999,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **cash spent on productive assets**: 13,366,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 101,633,000 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 $88.45M 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 spent on productive assets equals free cash flow: 114,999,000 US dollars minus 13,366,000 US dollars equals 101,633,000 US dollars.