Five Below, Inc. (FIVE) FY2026 YTD Q2 Statement of Cash Flows
2026-02-01 to 2026-08-01
Statement of Cash Flows
2026-02-01 to 2026-08-01
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Chart details
Five Below, Inc. cash flow reconciliation, Feb 1, 2026 through Aug 1, 2026
Cash flows for Feb 1, 2026 through Aug 1, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jan 31, 2026. Ending cash: Aug 1, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Jan 31, 2026
- 723,699,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 442,710,000 US dollars. Net cash provided.
- Net income
- 344,451,000 US dollars
- Depreciation and amortization
- 102,326,000 US dollars
- Share-based compensation expense
- 15,029,000 US dollars
- Deferred income tax expense (benefit)
- 3,373,000 US dollars
- Other non-cash expenses
- 4,768,000 US dollars
- Inventories
- negative 94,553,000 US dollars
- Prepaid income taxes and tax receivable
- negative 364,000 US dollars
- Prepaid expenses and other assets
- 26,246,000 US dollars
- Accounts payable
- 63,694,000 US dollars
- Income taxes payable
- negative 55,256,000 US dollars
- Accrued salaries and wages
- negative 23,164,000 US dollars
- Operating leases
- 6,084,000 US dollars
- Other accrued expenses
- 50,076,000 US dollars
- Investing activities
- negative 528,729,000 US dollars. Net cash used.
- Purchases of investment securities and other investments
- negative 540,207,000 US dollars
- Sales, maturities, and redemptions of investment securities
- 121,895,000 US dollars
- Capital expenditures
- negative 110,417,000 US dollars
- Financing activities
- negative 76,597,000 US dollars. Net cash used.
- Net proceeds from issuance of common stock
- 462,000 US dollars
- Repurchase and retirement of common stock
- negative 60,363,000 US dollars
- Proceeds from exercise of options to purchase common stock and vesting of restricted and performance-based restricted stock units
- 2,000 US dollars
- Common shares withheld for taxes
- negative 16,698,000 US dollars
- Operating adjustment reconciliation
- 271,596,000 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
- 77,061,000 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
- 650,624,000 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 Aug 1, 2026
- 561,083,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 1,166,409,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 162,616,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 1.29×. 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
- 442,710,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 110,417,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 332,293,000 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 $98.26M 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: 442,710,000 US dollars minus 110,417,000 US dollars equals 332,293,000 US dollars.
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