FABRINET (FN) FY2026 YTD Q2 Statement of Cash Flows
2025-06-28 to 2025-12-26
Statement of Cash Flows
2025-06-28 to 2025-12-26
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Chart details
FABRINET cash flow reconciliation, Jun 28, 2025 through Dec 26, 2025
Cash flows for Jun 28, 2025 through Dec 26, 2025. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jun 27, 2025. Ending cash: Dec 26, 2025. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Jun 27, 2025
- 306,425,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 148,827,000 US dollars. Net cash provided.
- Net income for the period
- 208,554,000 US dollars
- Unrealized loss (gain) on exchange rate and fair value of foreign currency forward contracts
- 3,919,000 US dollars
- Trade accounts receivable
- negative 42,829,000 US dollars
- Depreciation and amortization
- 30,965,000 US dollars
- Other current assets and non-current assets
- negative 68,064,000 US dollars
- Amortization of discount (premium) of short-term investments
- negative 2,417,000 US dollars
- Customer warrant
- 1,149,000 US dollars
- (Gain) loss on disposal of property, plant and equipment and intangibles
- negative 13,000 US dollars
- Income tax payable
- 59,000 US dollars
- Inventories
- negative 221,037,000 US dollars
- Trade accounts payable
- 147,211,000 US dollars
- Severance liabilities
- 1,816,000 US dollars
- Other current liabilities and non-current liabilities
- 1,863,000 US dollars
- (Reversal of) allowance for expected credit losses
- negative 48,000 US dollars
- Accrued expenses
- negative 3,041,000 US dollars
- Other non-cash expenses
- 176,000 US dollars
- Share-based compensation
- 17,828,000 US dollars
- Deferred income tax expense (benefit)
- negative 1,054,000 US dollars
- Other payables
- 70,648,000 US dollars
- Inventory obsolescence impairment
- 3,142,000 US dollars
- Investing activities
- negative 106,117,000 US dollars. Net cash used.
- Purchase of short-term investments
- negative 179,628,000 US dollars
- Proceeds from disposal of property, plant and equipment
- 25,000 US dollars
- Purchase of property, plant and equipment
- negative 96,874,000 US dollars
- Proceeds from maturities of short-term investments
- 170,589,000 US dollars
- Purchase of intangibles
- negative 229,000 US dollars
- Financing activities
- negative 28,702,000 US dollars. Net cash used.
- Withholding tax related to net share settlement of restricted share units
- negative 23,622,000 US dollars
- Repurchase of ordinary shares
- negative 5,080,000 US dollars
- Operating adjustment reconciliation
- 338,503,000 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
- 28,702,000 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
- 276,731,000 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
- 104,000 US dollars
- Ending cash on Dec 26, 2025
- 320,537,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 455,356,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 14,112,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 0.71×. 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
- 148,827,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 96,874,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 51,953,000 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 $148.83M of net income directly to operating cash and $59.73M 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: 148,827,000 US dollars minus 96,874,000 US dollars equals 51,953,000 US dollars.
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