G III APPAREL GROUP LTD /DE/ (GIII) FY2026 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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G III APPAREL GROUP LTD /DE/ 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. 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: $86,747,000.00Accounts receivable, net → Operating adjustments reconciliation: $133,619,000.00Accounts payable, accrued expenses and other liabilities → Operating adjustments reconciliation: $50,583,000.00Non-cash operating lease costs → Operating adjustments reconciliation: $29,665,000.00Share-based compensation → Operating adjustments reconciliation: $16,586,000.00Depreciation and amortization → Operating adjustments reconciliation: $15,383,000.00Income taxes, net → Operating adjustments reconciliation: $10,254,000.00Equity loss in unconsolidated affiliates → Operating adjustments reconciliation: $2,397,000.00Deferred financing charges and debt discount amortization → Operating adjustments reconciliation: $626,000.00Other assets, net → Operating adjustments reconciliation: $470,000.00Loss on disposal of fixed assets → Operating adjustments reconciliation: $200,000.00Operating adjustments reconciliation → Net cash from operating activities: $91,981,000.00Operating adjustments reconciliation → Inventories: $94,995,000.00Operating adjustments reconciliation → Operating lease liabilities: $28,907,000.00Operating adjustments reconciliation → Customer refund liabilities: $21,929,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $11,572,000.00Operating adjustments reconciliation → Deferred income taxes: $10,399,000.00Net cash used in investing activities → investing reconciliation: $17,573,000.00investing reconciliation → Capital expenditures: $17,573,000.00Net cash used in financing activities → financing reconciliation: $36,359,000.00Proceeds from borrowings - foreign facilities → financing reconciliation: $220,645,000.00financing reconciliation → Repayment of borrowings - foreign facilities: $224,300,000.00financing reconciliation → Taxes paid for net share settlements: $16,284,000.00financing reconciliation → Dividends paid on common stock: $8,493,000.00financing reconciliation → Purchase of treasury shares: $7,927,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $406,662,000.00Net cash from operating activities → Cash sources and uses: $178,728,000.00Cash sources and uses → Exchange-rate effect: $2,268,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $529,190,000.00Cash sources and uses → Net cash used in investing activities: $17,573,000.00Cash sources and uses → Net cash used in financing activities: $36,359,000.00Net income: $86,747,000.00Net income+$86.75 MNon-cash operating lease costs: $29,665,000.00Non-cash operating lease costs+$29.67 MOperating lease liabilities: -$28,907,000.00Operating lease liabilities−$28.91 MDepreciation and amortization: $15,383,000.00Depreciation & amortization+$15.38 MLoss on disposal of fixed assets: $200,000.00PP&E disposal gain & loss+$200.00 KEquity loss in unconsolidated affiliates: $2,397,000.00Equity-method results+$2.40 MDeferred financing charges and debt discount amortization: $626,000.00Debt cost amortization+$626.00 KDeferred income taxes: -$10,399,000.00Deferred income taxes−$10.40 MShare-based compensation: $16,586,000.00Stock-based compensation+$16.59 MAccounts receivable, net: $133,619,000.00Accounts receivable+$133.62 MInventories: -$94,995,000.00Inventories−$95.00 MIncome taxes, net: $10,254,000.00Income tax balances+$10.25 MPrepaid expenses and other current assets: -$11,572,000.00Prepaid & other assets−$11.57 MOther assets, net: $470,000.00Other noncurrent assets+$470.00 KCustomer refund liabilities: -$21,929,000.00Customer refund liabilities−$21.93 MAccounts payable, accrued expenses and other liabilities: $50,583,000.00Payables & accrued liabilities+$50.58 MNet cash from operating activities: $178,728,000.00Operating cash+$178.73 MOperating adjustments reconciliation: $259,783,000.00Repayment of borrowings - foreign facilities: -$224,300,000.00Commercial paper repaid−$224.30 MProceeds from borrowings - foreign facilities: $220,645,000.00Commercial paper issued+$220.65 MPurchase of treasury shares: -$7,927,000.00Common stock repurchases−$7.93 MTaxes paid for net share settlements: -$16,284,000.00Stock-award tax withholding−$16.28 MDividends paid on common stock: -$8,493,000.00Common dividends paid−$8.49 MNet cash used in financing activities: -$36,359,000.00. Cash required to fund net payments.Financing cash−$36.36 Mfinancing reconciliation: $257,004,000.00Capital expenditures: -$17,573,000.00Capital expenditures−$17.57 MNet cash used in investing activities: -$17,573,000.00. Cash required to fund net payments.Investing cash−$17.57 Minvesting reconciliation: $17,573,000.00Cash sources and uses: $585,390,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $406,662,000.00Beginning cash$406.66 MEnding cash: Cash, cash equivalents, and restricted cash: $529,190,000.00Ending cash$529.19 MExchange-rate effect: -$2,268,000.00FX effect−$2.27 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$161.16 MOperating cash − cash spent on productive assetsCash flow / Net income2.06×Operating cash flow ÷ net incomeNet cash change+$122.53 MEnding cash − beginning cash
Chart details

G III APPAREL GROUP LTD /DE/ 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
406,662,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
178,728,000 US dollars. Net cash provided.
Net income
86,747,000 US dollars
Non-cash operating lease costs
29,665,000 US dollars
Operating lease liabilities
negative 28,907,000 US dollars
Depreciation and amortization
15,383,000 US dollars
Loss on disposal of fixed assets
200,000 US dollars
Equity loss in unconsolidated affiliates
2,397,000 US dollars
Deferred financing charges and debt discount amortization
626,000 US dollars
Deferred income taxes
negative 10,399,000 US dollars
Share-based compensation
16,586,000 US dollars
Accounts receivable, net
133,619,000 US dollars
Inventories
negative 94,995,000 US dollars
Income taxes, net
10,254,000 US dollars
Prepaid expenses and other current assets
negative 11,572,000 US dollars
Other assets, net
470,000 US dollars
Customer refund liabilities
negative 21,929,000 US dollars
Accounts payable, accrued expenses and other liabilities
50,583,000 US dollars
Investing activities
negative 17,573,000 US dollars. Net cash used.
Capital expenditures
negative 17,573,000 US dollars
Financing activities
negative 36,359,000 US dollars. Net cash used.
Repayment of borrowings - foreign facilities
negative 224,300,000 US dollars
Proceeds from borrowings - foreign facilities
220,645,000 US dollars
Purchase of treasury shares
negative 7,927,000 US dollars
Taxes paid for net share settlements
negative 16,284,000 US dollars
Dividends paid on common stock
negative 8,493,000 US dollars
Operating adjustment reconciliation
259,783,000 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
257,004,000 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
17,573,000 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 2,268,000 US dollars
Ending cash on Jul 31, 2026
529,190,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
585,390,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
122,528,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
2.06×. 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
178,728,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
17,573,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
161,155,000 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 $91.98M 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: 178,728,000 US dollars minus 17,573,000 US dollars equals 161,155,000 US dollars.
G III APPAREL GROUP LTD /DE/ (GIII) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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