COLUMBIA SPORTSWEAR COMPANY (COLM) 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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COLUMBIA SPORTSWEAR COMPANY 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 and cash equivalents. 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. 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: $37,457,000.00Net income (loss) → Operating adjustments reconciliation: $23,404,000.00Accounts receivable → Operating adjustments reconciliation: $128,016,000.00Accounts payable → Operating adjustments reconciliation: $92,146,000.00Non-cash lease expense → Operating adjustments reconciliation: $45,384,000.00Depreciation and amortization expense → Operating adjustments reconciliation: $27,505,000.00Share-based compensation → Operating adjustments reconciliation: $13,514,000.00Deferred income taxes → Operating adjustments reconciliation: $4,255,000.00Other, net → Operating adjustments reconciliation: $2,730,000.00Provision for uncollectible accounts receivable → Operating adjustments reconciliation: $860,000.00Operating adjustments reconciliation → Inventories: $191,602,000.00Operating adjustments reconciliation → Accrued liabilities: $86,956,000.00Operating adjustments reconciliation → Operating lease assets and liabilities: $48,049,000.00Operating adjustments reconciliation → Income taxes payable: $5,024,000.00Operating adjustments reconciliation → Other assets: $4,126,000.00Operating adjustments reconciliation → Other liabilities: $1,172,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $885,000.00Sales and maturities of short-term investments → investing reconciliation: $347,230,000.00investing reconciliation → Net cash from investing activities: $237,275,000.00investing reconciliation → Purchases of short-term investments: $84,142,000.00investing reconciliation → Capital expenditures: $25,813,000.00Net cash used in financing activities → financing reconciliation: $183,700,000.00Proceeds from issuance of common stock related to share-based compensation → financing reconciliation: $2,523,000.00financing reconciliation → Repurchase of common stock: $150,000,000.00financing reconciliation → Cash dividends paid: $30,966,000.00financing reconciliation → Tax payments related to share-based compensation: $4,414,000.00financing reconciliation → Payment of line of credit issuance fees: $843,000.00Beginning cash: Cash and cash equivalents → Cash sources and uses: $442,028,000.00Net cash from operating activities → Cash sources and uses: $37,457,000.00Net cash from investing activities → Cash sources and uses: $237,275,000.00Cash sources and uses → Exchange-rate effect: $755,000.00Cash sources and uses → Ending cash: Cash and cash equivalents: $532,305,000.00Cash sources and uses → Net cash used in financing activities: $183,700,000.00Net income (loss): $60,861,000.00Net income (loss)+$60.86 MDepreciation and amortization expense: $27,505,000.00Depreciation & amortization+$27.51 MNon-cash lease expense: $45,384,000.00Non-cash lease expense+$45.38 MProvision for uncollectible accounts receivable: $860,000.00Credit loss provision+$860.00 KDeferred income taxes: $4,255,000.00Deferred tax balances+$4.26 MShare-based compensation: $13,514,000.00Stock-based compensation+$13.51 MOther, net: $2,730,000.00Other non-cash items+$2.73 MAccounts receivable: $128,016,000.00Accounts receivable+$128.02 MInventories: -$191,602,000.00Inventories−$191.60 MPrepaid expenses and other current assets: -$885,000.00Prepaid & other assets−$885.00 KOther assets: -$4,126,000.00Other noncurrent assets−$4.13 MAccounts payable: $92,146,000.00Accounts payable+$92.15 MAccrued liabilities: -$86,956,000.00Accrued liabilities−$86.96 MIncome taxes payable: -$5,024,000.00Income taxes payable−$5.02 MOperating lease assets and liabilities: -$48,049,000.00Other working capital, net−$48.05 MOther liabilities: -$1,172,000.00Other noncurrent liabilities−$1.17 MNet cash from operating activities: $37,457,000.00Operating cash+$37.46 MOperating adjustments reconciliation: $337,814,000.00Payment of line of credit issuance fees: -$843,000.00Debt issuance costs−$843.00 KProceeds from issuance of common stock related to share-based compensation: $2,523,000.00Employee stock plans & options+$2.52 MTax payments related to share-based compensation: -$4,414,000.00Stock-award tax withholding−$4.41 MRepurchase of common stock: -$150,000,000.00Common stock repurchases−$150.00 MCash dividends paid: -$30,966,000.00Dividends paid−$30.97 MNet cash used in financing activities: -$183,700,000.00. Cash required to fund net payments.Financing cash−$183.70 Mfinancing reconciliation: $186,223,000.00Purchases of short-term investments: -$84,142,000.00Short-term investment purchases−$84.14 MSales and maturities of short-term investments: $347,230,000.00Short-term investment proceeds+$347.23 MCapital expenditures: -$25,813,000.00Capital expenditures−$25.81 MNet cash from investing activities: $237,275,000.00Investing cash+$237.28 Minvesting reconciliation: $347,230,000.00Cash sources and uses: $716,760,000.00Beginning cash: Cash and cash equivalents: $442,028,000.00Beginning cash$442.03 MEnding cash: Cash and cash equivalents: $532,305,000.00Ending cash$532.31 MExchange-rate effect: -$755,000.00FX effect−$755.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$11.64 MOperating cash − cash spent on productive assetsCash flow / Net income0.62×Operating cash flow ÷ net incomeNet cash change+$90.28 MEnding cash − beginning cash
Chart details

COLUMBIA SPORTSWEAR COMPANY cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash and cash equivalents. 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
442,028,000 US dollars. Beginning cash: Cash and cash equivalents
Operating activities
37,457,000 US dollars. Net cash provided.
Net income (loss)
60,861,000 US dollars
Depreciation and amortization expense
27,505,000 US dollars
Non-cash lease expense
45,384,000 US dollars
Provision for uncollectible accounts receivable
860,000 US dollars
Deferred income taxes
4,255,000 US dollars
Share-based compensation
13,514,000 US dollars
Other, net
2,730,000 US dollars
Accounts receivable
128,016,000 US dollars
Inventories
negative 191,602,000 US dollars
Prepaid expenses and other current assets
negative 885,000 US dollars
Other assets
negative 4,126,000 US dollars
Accounts payable
92,146,000 US dollars
Accrued liabilities
negative 86,956,000 US dollars
Income taxes payable
negative 5,024,000 US dollars
Operating lease assets and liabilities
negative 48,049,000 US dollars
Other liabilities
negative 1,172,000 US dollars
Investing activities
237,275,000 US dollars. Net cash provided.
Purchases of short-term investments
negative 84,142,000 US dollars
Sales and maturities of short-term investments
347,230,000 US dollars
Capital expenditures
negative 25,813,000 US dollars
Financing activities
negative 183,700,000 US dollars. Net cash used.
Payment of line of credit issuance fees
negative 843,000 US dollars
Proceeds from issuance of common stock related to share-based compensation
2,523,000 US dollars
Tax payments related to share-based compensation
negative 4,414,000 US dollars
Repurchase of common stock
negative 150,000,000 US dollars
Cash dividends paid
negative 30,966,000 US dollars
Operating adjustment reconciliation
337,814,000 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
186,223,000 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
347,230,000 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 755,000 US dollars
Ending cash on Jun 30, 2026
532,305,000 US dollars. Ending cash: Cash and cash equivalents
Cash sources and uses
716,760,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
90,277,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.62×. 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
37,457,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
25,813,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
11,644,000 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 $37.46M of net income directly to operating cash and $23.40M 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 spent on productive assets equals free cash flow: 37,457,000 US dollars minus 25,813,000 US dollars equals 11,644,000 US dollars.
COLUMBIA SPORTSWEAR COMPANY (COLM) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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