DOCUSIGN, INC. (DOCU) FY2027 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-02-01 to 2026-07-31

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DOCUSIGN, INC. cash flow reconciliation, Feb 1, 2026 through Jul 31, 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. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. 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 → Net cash from operating activities: $155,912,000.00Stock-based compensation expense → Operating adjustments reconciliation: $289,981,000.00Accounts receivable → Operating adjustments reconciliation: $142,755,000.00Amortization of deferred contract acquisition and fulfillment costs → Operating adjustments reconciliation: $137,038,000.00Deferred income taxes → Operating adjustments reconciliation: $70,827,000.00Depreciation and amortization → Operating adjustments reconciliation: $65,994,000.00Non-cash operating lease costs → Operating adjustments reconciliation: $9,754,000.00Other assets → Operating adjustments reconciliation: $7,722,000.00Other → Operating adjustments reconciliation: $3,923,000.00Accrued expenses and other liabilities → Operating adjustments reconciliation: $1,930,000.00Operating lease liabilities → Operating adjustments reconciliation: $10,000.00Operating adjustments reconciliation → Net cash from operating activities: $500,322,000.00Operating adjustments reconciliation → Deferred contract acquisition and fulfillment costs: $132,676,000.00Operating adjustments reconciliation → Contract liabilities: $55,132,000.00Operating adjustments reconciliation → Accrued compensation: $24,544,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $16,816,000.00Operating adjustments reconciliation → Accounts payable: $444,000.00Maturities of marketable securities → investing reconciliation: $182,000,000.00Proceeds from strategic and other investments → investing reconciliation: $1,000,000.00investing reconciliation → Purchases of marketable securities: $155,323,000.00investing reconciliation → Purchases of property and equipment: $71,042,000.00investing reconciliation → Purchases of strategic and other investments: $2,760,000.00Net cash used in financing activities → financing reconciliation: $679,510,000.00Proceeds from employee stock purchase plan → financing reconciliation: $22,799,000.00Proceeds from exercise of stock options → financing reconciliation: $53,000.00financing reconciliation → Repurchases of common stock: $624,026,000.00financing reconciliation → Payment of tax withholding obligation on net RSU settlement and ESPP purchase: $78,116,000.00financing reconciliation → Other: $220,000.00Net cash used in investing activities → investing reconciliation: $46,125,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $618,150,000.00Net cash from operating activities → Cash sources and uses: $656,234,000.00Cash sources and uses → Exchange-rate effect: $3,248,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $545,501,000.00Cash sources and uses → Net cash used in investing activities: $46,125,000.00Cash sources and uses → Net cash used in financing activities: $679,510,000.00Amortization of deferred contract acquisition and fulfillment costs: $137,038,000.00Contract cost amortization+$137.04 MStock-based compensation expense: $289,981,000.00Allocated share-based expense+$289.98 MDeferred income taxes: $70,827,000.00Deferred taxes & credits+$70.83 MAccrued expenses and other liabilities: $1,930,000.00Accrued liabilities+$1.93 MContract liabilities: -$55,132,000.00Deferred revenue−$55.13 MDepreciation and amortization: $65,994,000.00Depreciation & amortization+$65.99 MOperating lease liabilities: $10,000.00Operating lease liabilities+$10.00 KNon-cash operating lease costs: $9,754,000.00Non-cash operating lease costs+$9.75 MAccounts payable: -$444,000.00Accounts payable−$444.00 KAccrued compensation: -$24,544,000.00Accrued compensation−$24.54 MNet income: $155,912,000.00Net income+$155.91 MOther assets: $7,722,000.00Other noncurrent assets+$7.72 MAccounts receivable: $142,755,000.00Accounts receivable+$142.76 MDeferred contract acquisition and fulfillment costs: -$132,676,000.00Deferred contract costs−$132.68 MOther: $3,923,000.00Other non-cash items+$3.92 MPrepaid expenses and other current assets: -$16,816,000.00Prepaid & other assets−$16.82 MNet cash from operating activities: $656,234,000.00Operating cash+$656.23 MOperating adjustments reconciliation: $729,934,000.00Payment of revolving credit facility costs: $0.00Repurchases of common stock: -$624,026,000.00Common stock repurchases−$624.03 MPayment of tax withholding obligation on net RSU settlement and ESPP purchase: -$78,116,000.00Stock-award tax withholding−$78.12 MProceeds from exercise of stock options: $53,000.00Stock option exercises+$53.00 KProceeds from employee stock purchase plan: $22,799,000.00Stock plan proceeds+$22.80 MOther: -$220,000.00Other financing, net−$220.00 KNet cash used in financing activities: -$679,510,000.00. Cash required to fund net payments.Financing cash−$679.51 Mfinancing reconciliation: $702,362,000.00Purchases of marketable securities: -$155,323,000.00Marketable securities purchases−$155.32 MMaturities of marketable securities: $182,000,000.00AFS securities maturities+$182.00 MPurchases of strategic and other investments: -$2,760,000.00Strategic & other purchases−$2.76 MPurchases of property and equipment: -$71,042,000.00PP&E purchases−$71.04 MProceeds from strategic and other investments: $1,000,000.00Strategic & other proceeds+$1.00 MNet cash used in investing activities: -$46,125,000.00. Cash required to fund net payments.Investing cash−$46.13 Minvesting reconciliation: $229,125,000.00Cash sources and uses: $1,274,384,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $618,150,000.00Beginning cash$618.15 MEnding cash: Cash, cash equivalents, and restricted cash: $545,501,000.00Ending cash$545.50 MExchange-rate effect: -$3,248,000.00FX effect−$3.25 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$585.19 MOperating cash − cash spent on PP&ECash flow / Net income4.21×Operating cash flow ÷ net incomeNet cash change−$72.65 MEnding cash − beginning cash
Chart details

DOCUSIGN, INC. cash flow reconciliation, Feb 1, 2026 through Jul 31, 2026

Cash flows for Feb 1, 2026 through Jul 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jan 31, 2026. Ending cash: Jul 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Jan 31, 2026
618,150,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
656,234,000 US dollars. Net cash provided.
Net income
155,912,000 US dollars
Amortization of deferred contract acquisition and fulfillment costs
137,038,000 US dollars
Stock-based compensation expense
289,981,000 US dollars
Deferred income taxes
70,827,000 US dollars
Accrued expenses and other liabilities
1,930,000 US dollars
Contract liabilities
negative 55,132,000 US dollars
Depreciation and amortization
65,994,000 US dollars
Operating lease liabilities
10,000 US dollars
Non-cash operating lease costs
9,754,000 US dollars
Accounts payable
negative 444,000 US dollars
Accrued compensation
negative 24,544,000 US dollars
Other assets
7,722,000 US dollars
Accounts receivable
142,755,000 US dollars
Deferred contract acquisition and fulfillment costs
negative 132,676,000 US dollars
Other
3,923,000 US dollars
Prepaid expenses and other current assets
negative 16,816,000 US dollars
Investing activities
negative 46,125,000 US dollars. Net cash used.
Purchases of marketable securities
negative 155,323,000 US dollars
Maturities of marketable securities
182,000,000 US dollars
Purchases of strategic and other investments
negative 2,760,000 US dollars
Purchases of property and equipment
negative 71,042,000 US dollars
Proceeds from strategic and other investments
1,000,000 US dollars
Financing activities
negative 679,510,000 US dollars. Net cash used.
Payment of revolving credit facility costs
0 US dollars
Repurchases of common stock
negative 624,026,000 US dollars
Payment of tax withholding obligation on net RSU settlement and ESPP purchase
negative 78,116,000 US dollars
Proceeds from exercise of stock options
53,000 US dollars
Proceeds from employee stock purchase plan
22,799,000 US dollars
Other
negative 220,000 US dollars
Operating adjustment reconciliation
729,934,000 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
702,362,000 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
229,125,000 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 3,248,000 US dollars
Ending cash on Jul 31, 2026
545,501,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,274,384,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 72,649,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
4.21×. 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
656,234,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
71,042,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
585,192,000 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 $500.32M 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 purchases of property, plant and equipment equals free cash flow: 656,234,000 US dollars minus 71,042,000 US dollars equals 585,192,000 US dollars.
DOCUSIGN, INC. (DOCU) FY2027 YTD Q2 Statement of Cash Flows Sankey chart
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