CROCS, INC. (CROX) 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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CROCS, INC. 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, 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.Net income (loss) → Net cash from operating activities: $270,768,000.00Net income (loss) → Operating adjustments reconciliation: $71,675,000.00Operating lease cost → Operating adjustments reconciliation: $56,581,000.00Income taxes → Operating adjustments reconciliation: $49,029,000.00Depreciation and amortization → Operating adjustments reconciliation: $40,286,000.00Share-based compensation → Operating adjustments reconciliation: $24,852,000.00Other non-cash items → Operating adjustments reconciliation: $8,531,000.00Asset impairment → Operating adjustments reconciliation: $3,301,000.00Accounts payable, accrued expenses and other liabilities → Operating adjustments reconciliation: $1,604,000.00Operating adjustments reconciliation → Accounts receivable: $154,913,000.00Operating adjustments reconciliation → Right-of-use assets and operating lease liabilities: $56,764,000.00Operating adjustments reconciliation → Inventories: $22,832,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $21,297,000.00Operating adjustments reconciliation → Deferred taxes: $53,000.00investing reconciliation → Purchases of property, equipment, and software: $38,729,000.00Net cash used in financing activities → financing reconciliation: $187,395,000.00Proceeds from borrowings → financing reconciliation: $295,000,000.00financing reconciliation → Repurchases of common stock, including excise tax: $256,157,000.00financing reconciliation → Repayments of borrowings: $223,000,000.00financing reconciliation → Repurchases of common stock for tax withholding: $3,238,000.00Net cash used in investing activities → investing reconciliation: $38,729,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $133,911,000.00Net cash from operating activities → Cash sources and uses: $270,768,000.00Cash sources and uses → Exchange-rate effect: $4,724,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $173,831,000.00Cash sources and uses → Net cash used in investing activities: $38,729,000.00Cash sources and uses → Net cash used in financing activities: $187,395,000.00Net income (loss): $342,443,000.00Net income (loss)+$342.44 MDepreciation and amortization: $40,286,000.00Depreciation & amortization+$40.29 MOperating lease cost: $56,581,000.00Operating lease cost+$56.58 MShare-based compensation: $24,852,000.00Stock-based compensation+$24.85 MAsset impairment: $3,301,000.00Asset impairments+$3.30 MDeferred taxes: -$53,000.00Deferred income taxes−$53.00 KOther non-cash items: $8,531,000.00Other non-cash items+$8.53 MAccounts receivable: -$154,913,000.00Accounts receivable−$154.91 MInventories: -$22,832,000.00Inventories−$22.83 MPrepaid expenses and other assets: -$21,297,000.00Prepaid & other assets−$21.30 MAccounts payable, accrued expenses and other liabilities: $1,604,000.00Payables & accrued liabilities+$1.60 MRight-of-use assets and operating lease liabilities: -$56,764,000.00Lease right-of-use & liabilities−$56.76 MIncome taxes: $49,029,000.00Income taxes receivable+$49.03 MNet cash from operating activities: $270,768,000.00Operating cash+$270.77 MOperating adjustments reconciliation: $255,859,000.00Proceeds from borrowings: $295,000,000.00Notes payable issued+$295.00 MRepayments of borrowings: -$223,000,000.00Debt & lease obligations repaid−$223.00 MRepurchases of common stock, including excise tax: -$256,157,000.00Common stock repurchases−$256.16 MRepurchases of common stock for tax withholding: -$3,238,000.00Tax withholding repurchases−$3.24 MNet cash used in financing activities: -$187,395,000.00. Cash required to fund net payments.Financing cash−$187.40 Mfinancing reconciliation: $482,395,000.00Purchases of property, equipment, and software: -$38,729,000.00PP&E purchases−$38.73 MNet cash used in investing activities: -$38,729,000.00. Cash required to fund net payments.Investing cash−$38.73 Minvesting reconciliation: $38,729,000.00Cash sources and uses: $404,679,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $133,911,000.00Beginning cash$133.91 MEnding cash: Cash, cash equivalents, and restricted cash: $173,831,000.00Ending cash$173.83 MExchange-rate effect: -$4,724,000.00FX effect−$4.72 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$232.04 MOperating cash − cash spent on PP&ECash flow / Net income0.79×Operating cash flow ÷ net incomeNet cash change+$39.92 MEnding cash − beginning cash
Chart details

CROCS, INC. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. 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
133,911,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
270,768,000 US dollars. Net cash provided.
Net income (loss)
342,443,000 US dollars
Depreciation and amortization
40,286,000 US dollars
Operating lease cost
56,581,000 US dollars
Share-based compensation
24,852,000 US dollars
Asset impairment
3,301,000 US dollars
Deferred taxes
negative 53,000 US dollars
Other non-cash items
8,531,000 US dollars
Accounts receivable
negative 154,913,000 US dollars
Inventories
negative 22,832,000 US dollars
Prepaid expenses and other assets
negative 21,297,000 US dollars
Accounts payable, accrued expenses and other liabilities
1,604,000 US dollars
Right-of-use assets and operating lease liabilities
negative 56,764,000 US dollars
Income taxes
49,029,000 US dollars
Investing activities
negative 38,729,000 US dollars. Net cash used.
Purchases of property, equipment, and software
negative 38,729,000 US dollars
Financing activities
negative 187,395,000 US dollars. Net cash used.
Proceeds from borrowings
295,000,000 US dollars
Repayments of borrowings
negative 223,000,000 US dollars
Repurchases of common stock, including excise tax
negative 256,157,000 US dollars
Repurchases of common stock for tax withholding
negative 3,238,000 US dollars
Operating adjustment reconciliation
255,859,000 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
482,395,000 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
38,729,000 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 4,724,000 US dollars
Ending cash on Jun 30, 2026
173,831,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
404,679,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
39,920,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.79×. 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
270,768,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
38,729,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
232,039,000 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 $270.77M of net income directly to operating cash and $71.68M 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 purchases of property, plant and equipment equals free cash flow: 270,768,000 US dollars minus 38,729,000 US dollars equals 232,039,000 US dollars.
CROCS, INC. (CROX) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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