FACTSET RESEARCH SYSTEMS INC. (FDS) FY2026 YTD Q3 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-09-01 to 2026-05-31

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FACTSET RESEARCH SYSTEMS INC. cash flow reconciliation, Sep 1, 2025 through May 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: $412,354,000.00Depreciation and amortization → Operating adjustments reconciliation: $133,708,000.00Stock-based compensation expense → Operating adjustments reconciliation: $61,541,000.00Amortization of lease right-of-use assets → Operating adjustments reconciliation: $24,269,000.00Accounts payable and accrued expenses → Operating adjustments reconciliation: $22,793,000.00Deferred income taxes → Operating adjustments reconciliation: $20,808,000.00Deferred revenues → Operating adjustments reconciliation: $15,030,000.00Other, net → Operating adjustments reconciliation: $14,436,000.00Accrued compensation → Operating adjustments reconciliation: $7,541,000.00Operating adjustments reconciliation → Net cash from operating activities: $205,138,000.00Operating adjustments reconciliation → Taxes payable, net of prepaid taxes: $36,320,000.00Operating adjustments reconciliation → Lease liabilities, net: $30,533,000.00Operating adjustments reconciliation → Accounts receivable: $24,376,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $3,759,000.00Proceeds from maturity or sale of investments → investing reconciliation: $36,050,000.00investing reconciliation → Purchases of property, equipment, leasehold improvements and capitalized internal-use software: $87,319,000.00investing reconciliation → Purchases of investments: $18,086,000.00Net cash used in financing activities → financing reconciliation: $603,744,000.00Proceeds from debt → financing reconciliation: $95,000,000.00Proceeds from employee stock plans → financing reconciliation: $27,534,000.00financing reconciliation → Repurchases of common stock: $506,000,000.00financing reconciliation → Dividend payments: $122,684,000.00financing reconciliation → Repayments of debt: $75,000,000.00financing reconciliation → Deferred acquisition consideration: $16,176,000.00financing reconciliation → Other financing activities: $6,418,000.00Net cash used in investing activities → investing reconciliation: $69,355,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $351,695,000.00Net cash from operating activities → Cash sources and uses: $617,492,000.00Cash sources and uses → Exchange-rate effect: $1,678,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $294,410,000.00Cash sources and uses → Net cash used in investing activities: $69,355,000.00Cash sources and uses → Net cash used in financing activities: $603,744,000.00Net income: $412,354,000.00Net income+$412.35 MDepreciation and amortization: $133,708,000.00Depreciation & amortization+$133.71 MAmortization of lease right-of-use assets: $24,269,000.00Operating lease amortization+$24.27 MStock-based compensation expense: $61,541,000.00Stock-based compensation+$61.54 MDeferred income taxes: $20,808,000.00Deferred income taxes+$20.81 MOther, net: $14,436,000.00Other non-cash items+$14.44 MAccounts receivable: -$24,376,000.00Accounts receivable−$24.38 MPrepaid expenses and other assets: -$3,759,000.00Prepaid & other assets−$3.76 MAccounts payable and accrued expenses: $22,793,000.00Payables & accrued liabilities+$22.79 MAccrued compensation: $7,541,000.00Accrued compensation+$7.54 MDeferred revenues: $15,030,000.00Deferred revenue+$15.03 MTaxes payable, net of prepaid taxes: -$36,320,000.00Income taxes payable−$36.32 MLease liabilities, net: -$30,533,000.00Operating lease liabilities−$30.53 MNet cash from operating activities: $617,492,000.00Operating cash+$617.49 MOperating adjustments reconciliation: $300,126,000.00Proceeds from debt: $95,000,000.00Long-term debt issued+$95.00 MRepayments of debt: -$75,000,000.00Long-term debt repaid−$75.00 MDividend payments: -$122,684,000.00Dividends paid−$122.68 MProceeds from employee stock plans: $27,534,000.00Stock plan proceeds+$27.53 MRepurchases of common stock: -$506,000,000.00Common stock repurchases−$506.00 MDeferred acquisition consideration: -$16,176,000.00Contingent consideration paid−$16.18 MOther financing activities: -$6,418,000.00Other financing, net−$6.42 MNet cash used in financing activities: -$603,744,000.00. Cash required to fund net payments.Financing cash−$603.74 Mfinancing reconciliation: $726,278,000.00Purchases of property, equipment, leasehold improvements and capitalized internal-use software: -$87,319,000.00Capital expenditures−$87.32 MPurchases of investments: -$18,086,000.00Investment purchases−$18.09 MAcquisition of businesses, net of cash and cash equivalents acquired: $0.00Proceeds from maturity or sale of investments: $36,050,000.00Investment sales & maturities+$36.05 MNet cash used in investing activities: -$69,355,000.00. Cash required to fund net payments.Investing cash−$69.36 Minvesting reconciliation: $105,405,000.00Cash sources and uses: $969,187,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $351,695,000.00Beginning cash$351.70 MEnding cash: Cash, cash equivalents, and restricted cash: $294,410,000.00Ending cash$294.41 MExchange-rate effect: -$1,678,000.00FX effect−$1.68 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$530.17 MOperating cash − cash spent on productive assetsCash flow / Net income1.50×Operating cash flow ÷ net incomeNet cash change−$57.29 MEnding cash − beginning cash
Chart details

FACTSET RESEARCH SYSTEMS INC. cash flow reconciliation, Sep 1, 2025 through May 31, 2026

Cash flows for Sep 1, 2025 through May 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Aug 31, 2025. Ending cash: May 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Aug 31, 2025
351,695,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
617,492,000 US dollars. Net cash provided.
Net income
412,354,000 US dollars
Depreciation and amortization
133,708,000 US dollars
Amortization of lease right-of-use assets
24,269,000 US dollars
Stock-based compensation expense
61,541,000 US dollars
Deferred income taxes
20,808,000 US dollars
Other, net
14,436,000 US dollars
Accounts receivable
negative 24,376,000 US dollars
Prepaid expenses and other assets
negative 3,759,000 US dollars
Accounts payable and accrued expenses
22,793,000 US dollars
Accrued compensation
7,541,000 US dollars
Deferred revenues
15,030,000 US dollars
Taxes payable, net of prepaid taxes
negative 36,320,000 US dollars
Lease liabilities, net
negative 30,533,000 US dollars
Investing activities
negative 69,355,000 US dollars. Net cash used.
Purchases of property, equipment, leasehold improvements and capitalized internal-use software
negative 87,319,000 US dollars
Purchases of investments
negative 18,086,000 US dollars
Acquisition of businesses, net of cash and cash equivalents acquired
0 US dollars
Proceeds from maturity or sale of investments
36,050,000 US dollars
Financing activities
negative 603,744,000 US dollars. Net cash used.
Proceeds from debt
95,000,000 US dollars
Repayments of debt
negative 75,000,000 US dollars
Dividend payments
negative 122,684,000 US dollars
Proceeds from employee stock plans
27,534,000 US dollars
Repurchases of common stock
negative 506,000,000 US dollars
Deferred acquisition consideration
negative 16,176,000 US dollars
Other financing activities
negative 6,418,000 US dollars
Operating adjustment reconciliation
300,126,000 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
726,278,000 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
105,405,000 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 1,678,000 US dollars
Ending cash on May 31, 2026
294,410,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
969,187,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 57,285,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.50×. 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
617,492,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
87,319,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
530,173,000 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 $205.14M 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 spent on productive assets equals free cash flow: 617,492,000 US dollars minus 87,319,000 US dollars equals 530,173,000 US dollars.
FACTSET RESEARCH SYSTEMS INC. (FDS) FY2026 YTD Q3 Statement of Cash Flows Sankey chart
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