National Vision Holdings, Inc. (EYE) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-04 to 2026-07-04

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National Vision Holdings, Inc. cash flow reconciliation, Jan 4, 2026 through Jul 4, 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: $43,597,000.00Depreciation and amortization → Operating adjustments reconciliation: $46,663,000.00Accounts receivable → Operating adjustments reconciliation: $22,326,000.00Stock-based compensation expense → Operating adjustments reconciliation: $13,388,000.00Amortization of cloud computing implementation costs → Operating adjustments reconciliation: $6,193,000.00Inventory adjustments → Operating adjustments reconciliation: $2,932,000.00Deferred income tax expense (benefit) → Operating adjustments reconciliation: $2,926,000.00Asset impairment → Operating adjustments reconciliation: $2,506,000.00Operating lease right of use assets and lease liabilities → Operating adjustments reconciliation: $2,021,000.00Amortization of debt discount and deferred financing costs → Operating adjustments reconciliation: $483,000.00Other → Operating adjustments reconciliation: $428,000.00Operating adjustments reconciliation → Net cash from operating activities: $26,218,000.00Operating adjustments reconciliation → Inventories: $36,205,000.00Operating adjustments reconciliation → Other liabilities: $20,401,000.00Operating adjustments reconciliation → Deferred and unearned revenue: $12,133,000.00Operating adjustments reconciliation → Other assets: $2,636,000.00Operating adjustments reconciliation → Accounts payable: $2,273,000.00Other → investing reconciliation: $5,006,000.00investing reconciliation → Purchase of property and equipment: $39,765,000.00Net cash used in financing activities → financing reconciliation: $38,045,000.00Borrowings on long-term debt → financing reconciliation: $10,000,000.00Proceeds from issuance of common stock → financing reconciliation: $821,000.00financing reconciliation → Purchase of treasury stock: $30,596,000.00financing reconciliation → Repayments on long-term debt: $16,625,000.00financing reconciliation → Payments on finance lease obligations: $1,645,000.00Net cash used in investing activities → investing reconciliation: $34,759,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $40,302,000.00Net cash from operating activities → Cash sources and uses: $69,815,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $37,313,000.00Cash sources and uses → Net cash used in investing activities: $34,759,000.00Cash sources and uses → Net cash used in financing activities: $38,045,000.00Depreciation and amortization: $46,663,000.00Depreciation and amortization+$46.66 MAmortization of debt discount and deferred financing costs: $483,000.00Debt cost amortization+$483.00 KAsset impairment: $2,506,000.00Asset impairment+$2.51 MDeferred income tax expense (benefit): $2,926,000.00Deferred income taxes+$2.93 MStock-based compensation expense: $13,388,000.00Stock-based compensation+$13.39 MInventory adjustments: $2,932,000.00Inventory write-downs+$2.93 MOther: $428,000.00Other non-cash items+$428.00 KAccounts receivable: $22,326,000.00Accounts receivable+$22.33 MInventories: -$36,205,000.00Inventories−$36.21 MOperating lease right of use assets and lease liabilities: $2,021,000.00Lease assets & liabilities+$2.02 MOther assets: -$2,636,000.00Other operating assets−$2.64 MAccounts payable: -$2,273,000.00Accounts payable−$2.27 MDeferred and unearned revenue: -$12,133,000.00Deferred revenue−$12.13 MOther liabilities: -$20,401,000.00Other operating liabilities−$20.40 MAmortization of cloud computing implementation costs: $6,193,000.00Cloud computing cost amort.+$6.19 MNet income: $43,597,000.00Net income+$43.60 MNet cash from operating activities: $69,815,000.00Operating cash+$69.82 MOperating adjustments reconciliation: $99,866,000.00Payments on finance lease obligations: -$1,645,000.00Finance lease payments−$1.65 MPurchase of treasury stock: -$30,596,000.00Common stock repurchases−$30.60 MProceeds from issuance of common stock: $821,000.00Stock option exercises+$821.00 KRepayments on long-term debt: -$16,625,000.00Long-term debt repaid−$16.63 MBorrowings on long-term debt: $10,000,000.00Long-term debt issued+$10.00 MNet cash used in financing activities: -$38,045,000.00. Cash required to fund net payments.Financing cash−$38.05 Mfinancing reconciliation: $48,866,000.00Purchase of property and equipment: -$39,765,000.00PP&E purchases−$39.77 MOther: $5,006,000.00Other investing, net+$5.01 MNet cash used in investing activities: -$34,759,000.00. Cash required to fund net payments.Investing cash−$34.76 Minvesting reconciliation: $39,765,000.00Cash sources and uses: $110,117,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $40,302,000.00Beginning cash$40.30 MEnding cash: Cash, cash equivalents, and restricted cash: $37,313,000.00Ending cash$37.31 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$30.05 MOperating cash − cash spent on PP&ECash flow / Net income1.60×Operating cash flow ÷ net incomeNet cash change−$2.99 MEnding cash − beginning cash
Chart details

National Vision Holdings, Inc. cash flow reconciliation, Jan 4, 2026 through Jul 4, 2026

Cash flows for Jan 4, 2026 through Jul 4, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jan 3, 2026. Ending cash: Jul 4, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Jan 3, 2026
40,302,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
69,815,000 US dollars. Net cash provided.
Net income
43,597,000 US dollars
Depreciation and amortization
46,663,000 US dollars
Amortization of debt discount and deferred financing costs
483,000 US dollars
Asset impairment
2,506,000 US dollars
Deferred income tax expense (benefit)
2,926,000 US dollars
Stock-based compensation expense
13,388,000 US dollars
Inventory adjustments
2,932,000 US dollars
Other
428,000 US dollars
Accounts receivable
22,326,000 US dollars
Inventories
negative 36,205,000 US dollars
Operating lease right of use assets and lease liabilities
2,021,000 US dollars
Other assets
negative 2,636,000 US dollars
Accounts payable
negative 2,273,000 US dollars
Deferred and unearned revenue
negative 12,133,000 US dollars
Other liabilities
negative 20,401,000 US dollars
Amortization of cloud computing implementation costs
6,193,000 US dollars
Investing activities
negative 34,759,000 US dollars. Net cash used.
Purchase of property and equipment
negative 39,765,000 US dollars
Other
5,006,000 US dollars
Financing activities
negative 38,045,000 US dollars. Net cash used.
Payments on finance lease obligations
negative 1,645,000 US dollars
Purchase of treasury stock
negative 30,596,000 US dollars
Proceeds from issuance of common stock
821,000 US dollars
Repayments on long-term debt
negative 16,625,000 US dollars
Borrowings on long-term debt
10,000,000 US dollars
Operating adjustment reconciliation
99,866,000 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
48,866,000 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
39,765,000 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
0 US dollars
Ending cash on Jul 4, 2026
37,313,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
110,117,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 2,989,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.60×. 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
69,815,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
39,765,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
30,050,000 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 $26.22M 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: 69,815,000 US dollars minus 39,765,000 US dollars equals 30,050,000 US dollars.
National Vision Holdings, Inc. (EYE) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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