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

- Company: COTY INC. (COTY)
- Period: 2025-07-01 to 2026-06-30
- Filing: FY2026 10-K, filed 2026-08-20, accession number 0001024305-26-000048
- Page: https://plicit.ai/financials/coty/fy2026-annual-cash-flow
- Chart image: https://plicit.ai/charts/coty-fy2026-annual-cash-flow-sankey.png

## Chart details

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.