COTY INC. (COTY) FY2026 Annual Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-07-01 to 2026-06-30

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COTY INC. cash flow reconciliation, Jul 1, 2025 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, 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. 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.Depreciation and amortization → operating reconciliation: $482,200,000.00Goodwill and intangible asset impairment charges → operating reconciliation: $362,800,000.00Losses (gains) from equity investments, net → operating reconciliation: $194,000,000.00Losses on forward repurchase contracts, net → operating reconciliation: $117,300,000.00Other → operating reconciliation: $67,600,000.00Non-cash lease expense → operating reconciliation: $62,800,000.00Share-based compensation → operating reconciliation: $46,300,000.00Other current liabilities → operating reconciliation: $41,900,000.00Income and other taxes payable → operating reconciliation: $31,100,000.00Prepaid expenses and other current assets → operating reconciliation: $21,200,000.00Impairment and losses on disposal of long-lived assets, net → operating reconciliation: $13,800,000.00Accounts payable and accrued expenses → operating reconciliation: $13,600,000.00Provision for pension and other post-employment benefits → operating reconciliation: $9,900,000.00Provision for bad debts → operating reconciliation: $8,800,000.00Other noncurrent assets → operating reconciliation: $2,700,000.00operating reconciliation → Net cash from operating activities: $537,800,000.00operating reconciliation → Net (loss) income: $590,200,000.00operating reconciliation → Deferred income taxes: $154,900,000.00operating reconciliation → Other noncurrent liabilities: $68,300,000.00operating reconciliation → Operating lease liabilities: $59,600,000.00operating reconciliation → Inventories: $50,500,000.00operating reconciliation → Foreign exchange effects: $9,300,000.00operating reconciliation → Trade receivables: $5,400,000.00Proceeds from sale of equity investments and related assets → investing reconciliation: $750,000,000.00Proceeds from contingent consideration, license agreements, and sale of other long-lived assets, net → investing reconciliation: $9,300,000.00investing reconciliation → Net cash from investing activities: $539,000,000.00investing reconciliation → Capital expenditures: $189,600,000.00investing reconciliation → Purchases of short-term investments: $30,700,000.00Net cash used in financing activities → financing reconciliation: $1,161,200,000.00Proceeds from revolving loan facilities → financing reconciliation: $2,056,800,000.00Proceeds from issuance of other long term debt → financing reconciliation: $899,200,000.00Net proceeds from (payments for) foreign currency contracts → financing reconciliation: $21,300,000.00Net proceeds from short-term debt → financing reconciliation: $12,500,000.00financing reconciliation → Repayments of revolving loan facilities: $2,096,800,000.00financing reconciliation → Repayments of term loans and other long term debt: $1,760,400,000.00financing reconciliation → Payments related to forward repurchase contracts and settlement, including hedge valuation adjustment: $210,100,000.00financing reconciliation → Payments of deferred financing fees and premium on bond extinguishment: $31,600,000.00financing reconciliation → Distributions to redeemable noncontrolling interests and noncontrolling interests: $26,500,000.00financing reconciliation → Dividend payments on Common Stock and Convertible Series B Preferred Stock: $13,200,000.00financing reconciliation → All other: $12,400,000.00Exchange-rate effect → Cash sources and uses: $2,900,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $270,400,000.00Net cash from operating activities → Cash sources and uses: $537,800,000.00Net cash from investing activities → Cash sources and uses: $539,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $188,900,000.00Cash sources and uses → Net cash used in financing activities: $1,161,200,000.00Inventories: -$50,500,000.00Inventories−$50.50 MOther noncurrent assets: $2,700,000.00Other noncurrent assets+$2.70 MShare-based compensation: $46,300,000.00Stock-based compensation+$46.30 MNet (loss) income: -$590,200,000.00Net (loss) income−$590.20 MPrepaid expenses and other current assets: $21,200,000.00Prepaid & other assets+$21.20 MForeign exchange effects: -$9,300,000.00FX transaction gain & loss−$9.30 MOperating lease liabilities: -$59,600,000.00Operating lease liabilities−$59.60 MLosses (gains) from equity investments, net: $194,000,000.00Equity securities gain & loss+$194.00 MOther noncurrent liabilities: -$68,300,000.00Other noncurrent liabilities−$68.30 MProvision for pension and other post-employment benefits: $9,900,000.00Pension & postretirement expense+$9.90 MProvision for bad debts: $8,800,000.00Credit loss provision+$8.80 MAccounts payable and accrued expenses: $13,600,000.00Payables & accrued liabilities+$13.60 MIncome and other taxes payable: $31,100,000.00Accrued taxes+$31.10 MOther: $67,600,000.00Other non-cash items+$67.60 MTrade receivables: -$5,400,000.00Accounts receivable−$5.40 MOther current liabilities: $41,900,000.00Other current liabilities+$41.90 MNon-cash lease expense: $62,800,000.00Non-cash lease expense+$62.80 MGoodwill and intangible asset impairment charges: $362,800,000.00Goodwill & intangible impairment+$362.80 MDepreciation and amortization: $482,200,000.00Depreciation & amortization+$482.20 MDeferred income taxes: -$154,900,000.00Deferred taxes & credits−$154.90 MLosses on forward repurchase contracts, net: $117,300,000.00Forward repurchase losses, net+$117.30 MImpairment and losses on disposal of long-lived assets, net: $13,800,000.00Held-for-sale asset impairment+$13.80 MNet cash from operating activities: $537,800,000.00Operating cash+$537.80 Moperating reconciliation: $1,476,000,000.00Net proceeds from short-term debt: $12,500,000.00Short-term debt issued+$12.50 MProceeds from revolving loan facilities: $2,056,800,000.00Long-term credit line borrowings+$2.06 BRepayments of revolving loan facilities: -$2,096,800,000.00Long-term credit line repayments−$2.10 BProceeds from issuance of other long term debt: $899,200,000.00Other long-term debt issued+$899.20 MRepayments of term loans and other long term debt: -$1,760,400,000.00Term loan & notes repaid−$1.76 BNet proceeds from issuance of Class A Common Stock: $0.00Dividend payments on Common Stock and Convertible Series B Preferred Stock: -$13,200,000.00Ordinary dividends paid−$13.20 MNet proceeds from (payments for) foreign currency contracts: $21,300,000.00FX contract proceeds, net+$21.30 MDistributions to redeemable noncontrolling interests and noncontrolling interests: -$26,500,000.00Paid to noncontrolling interests−$26.50 MPayments related to forward repurchase contracts and settlement, including hedge valuation adjustment: -$210,100,000.00Forward repurchase payments−$210.10 MRefunds related to hedge valuation adjustment: $0.00Payments of deferred financing fees and premium on bond extinguishment: -$31,600,000.00Debt issuance costs−$31.60 MAll other: -$12,400,000.00Other financing, net−$12.40 MNet cash used in financing activities: -$1,161,200,000.00. Cash required to fund net payments.Financing cash−$1.16 Bfinancing reconciliation: $4,151,000,000.00Capital expenditures: -$189,600,000.00Capital expenditures−$189.60 MProceeds from contingent consideration, license agreements, and sale of other long-lived assets, net: $9,300,000.00Asset sales+$9.30 MProceeds from sale of equity investments and related assets: $750,000,000.00Equity investment sales+$750.00 MPurchases of short-term investments: -$30,700,000.00Short-term investment purchases−$30.70 MNet cash from investing activities: $539,000,000.00Investing cash+$539.00 Minvesting reconciliation: $759,300,000.00Cash sources and uses: $1,350,100,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $270,400,000.00Beginning cash$270.40 MEnding cash: Cash, cash equivalents, and restricted cash: $188,900,000.00Ending cash$188.90 MExchange-rate effect: $2,900,000.00FX effect+$2.90 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsNet loss −$590.20M + net operating adjustments $1.13B = operating cash +$537.80MFree cash flow$348.20 MOperating cash − cash spent on productive assetsCash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change−$81.50 MEnding cash − beginning cash
Chart details

COTY INC. cash flow reconciliation, Jul 1, 2025 through Jun 30, 2026

Cash flows for Jul 1, 2025 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jun 30, 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 Jun 30, 2025
270,400,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
537,800,000 US dollars. Net cash provided.
Inventories
negative 50,500,000 US dollars
Other noncurrent assets
2,700,000 US dollars
Share-based compensation
46,300,000 US dollars
Net (loss) income
negative 590,200,000 US dollars
Prepaid expenses and other current assets
21,200,000 US dollars
Foreign exchange effects
negative 9,300,000 US dollars
Operating lease liabilities
negative 59,600,000 US dollars
Losses (gains) from equity investments, net
194,000,000 US dollars
Other noncurrent liabilities
negative 68,300,000 US dollars
Provision for pension and other post-employment benefits
9,900,000 US dollars
Provision for bad debts
8,800,000 US dollars
Accounts payable and accrued expenses
13,600,000 US dollars
Income and other taxes payable
31,100,000 US dollars
Other
67,600,000 US dollars
Trade receivables
negative 5,400,000 US dollars
Other current liabilities
41,900,000 US dollars
Non-cash lease expense
62,800,000 US dollars
Goodwill and intangible asset impairment charges
362,800,000 US dollars
Depreciation and amortization
482,200,000 US dollars
Deferred income taxes
negative 154,900,000 US dollars
Losses on forward repurchase contracts, net
117,300,000 US dollars
Impairment and losses on disposal of long-lived assets, net
13,800,000 US dollars
Investing activities
539,000,000 US dollars. Net cash provided.
Capital expenditures
negative 189,600,000 US dollars
Proceeds from contingent consideration, license agreements, and sale of other long-lived assets, net
9,300,000 US dollars
Proceeds from sale of equity investments and related assets
750,000,000 US dollars
Purchases of short-term investments
negative 30,700,000 US dollars
Financing activities
negative 1,161,200,000 US dollars. Net cash used.
Net proceeds from short-term debt
12,500,000 US dollars
Proceeds from revolving loan facilities
2,056,800,000 US dollars
Repayments of revolving loan facilities
negative 2,096,800,000 US dollars
Proceeds from issuance of other long term debt
899,200,000 US dollars
Repayments of term loans and other long term debt
negative 1,760,400,000 US dollars
Net proceeds from issuance of Class A Common Stock
0 US dollars
Dividend payments on Common Stock and Convertible Series B Preferred Stock
negative 13,200,000 US dollars
Net proceeds from (payments for) foreign currency contracts
21,300,000 US dollars
Distributions to redeemable noncontrolling interests and noncontrolling interests
negative 26,500,000 US dollars
Payments related to forward repurchase contracts and settlement, including hedge valuation adjustment
negative 210,100,000 US dollars
Refunds related to hedge valuation adjustment
0 US dollars
Payments of deferred financing fees and premium on bond extinguishment
negative 31,600,000 US dollars
All other
negative 12,400,000 US dollars
Operating adjustment reconciliation
1,476,000,000 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
4,151,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
759,300,000 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
2,900,000 US dollars
Ending cash on Jun 30, 2026
188,900,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,350,100,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 81,500,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Operating cash flow
537,800,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
189,600,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
348,200,000 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 loss −$590.20M + net operating adjustments $1.13B = operating cash +$537.80M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • 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: 537,800,000 US dollars minus 189,600,000 US dollars equals 348,200,000 US dollars.
COTY INC. (COTY) FY2026 Annual Statement of Cash Flows Sankey chart
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