Guidewire Software, Inc. (GWRE) FY2026 Annual Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-08-01 to 2026-07-31

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Guidewire Software, Inc. cash flow reconciliation, Aug 1, 2025 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. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. 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 (loss) → Net cash from operating activities: $139,283,000.00Stock-based compensation → Operating adjustments reconciliation: $181,799,000.00Deferred revenue → Operating adjustments reconciliation: $93,675,000.00Amortization of contract costs → Operating adjustments reconciliation: $35,011,000.00Depreciation and amortization → Operating adjustments reconciliation: $27,952,000.00Accounts payable → Operating adjustments reconciliation: $11,712,000.00Deferred income tax → Operating adjustments reconciliation: $8,981,000.00Accrued employee compensation → Operating adjustments reconciliation: $6,196,000.00Operating lease assets → Operating adjustments reconciliation: $4,905,000.00Other liabilities → Operating adjustments reconciliation: $4,857,000.00Amortization of debt issuance costs → Operating adjustments reconciliation: $3,939,000.00Changes to allowance for credit losses and revenue reserves → Operating adjustments reconciliation: $2,516,000.00Operating adjustments reconciliation → Net cash from operating activities: $250,433,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $55,354,000.00Operating adjustments reconciliation → Accounts receivable: $54,868,000.00Operating adjustments reconciliation → Unbilled accounts receivable: $9,193,000.00Operating adjustments reconciliation → Amortization of premium (accretion of discount) on available-for-sale securities, net: $6,254,000.00Operating adjustments reconciliation → Lease liabilities: $4,232,000.00Operating adjustments reconciliation → (Gains) losses on sale of strategic investments: $632,000.00Operating adjustments reconciliation → Changes in fair value of strategic investments: $489,000.00Operating adjustments reconciliation → Other non-cash items affecting net income (loss): $88,000.00Maturities and sales of available-for-sale securities → investing reconciliation: $806,049,000.00Sale of strategic investments → investing reconciliation: $781,000.00Remaining investing cash flows, net (calculated) → investing reconciliation: $1,000.00investing reconciliation → Purchases of available-for-sale securities: $859,150,000.00investing reconciliation → Acquisition of businesses, net of acquired cash: $37,953,000.00investing reconciliation → Capitalized software development costs: $19,003,000.00investing reconciliation → Acquisition of strategic investments: $14,646,000.00investing reconciliation → Purchases of property and equipment: $12,056,000.00Net cash used in financing activities → financing reconciliation: $578,977,000.00Proceeds from issuance of common stock under employee stock purchase plan → financing reconciliation: $26,603,000.00Proceeds from issuance of common stock upon exercise of stock options → financing reconciliation: $729,000.00financing reconciliation → Repurchase and retirement of common stock: $606,309,000.00Net cash used in investing activities → investing reconciliation: $135,977,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $699,094,000.00Net cash from operating activities → Cash sources and uses: $389,716,000.00Cash sources and uses → Exchange-rate effect: $969,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $372,887,000.00Cash sources and uses → Net cash used in investing activities: $135,977,000.00Cash sources and uses → Net cash used in financing activities: $578,977,000.00Net income (loss): $139,283,000.00Net income (loss)+$139.28 MDepreciation and amortization: $27,952,000.00Depreciation & amortization+$27.95 MAmortization of debt issuance costs: $3,939,000.00Debt cost amortization+$3.94 MAmortization of contract costs: $35,011,000.00Contract cost amortization+$35.01 MStock-based compensation: $181,799,000.00Stock-based compensation+$181.80 MChanges to allowance for credit losses and revenue reserves: $2,516,000.00Credit loss & revenue reserves+$2.52 MDeferred income tax: $8,981,000.00Deferred income tax+$8.98 MAmortization of premium (accretion of discount) on available-for-sale securities, net: -$6,254,000.00Investment discount & premium−$6.25 M(Gains) losses on sale of strategic investments: -$632,000.00Realized investment gain & loss−$632.00 KChanges in fair value of strategic investments: -$489,000.00Investment value change−$489.00 KLoss on retirement of debt: $0.00Other non-cash items affecting net income (loss): -$88,000.00Other non-cash items−$88.00 KAccounts receivable: -$54,868,000.00Accounts receivable−$54.87 MUnbilled accounts receivable: -$9,193,000.00Contract assets−$9.19 MPrepaid expenses and other assets: -$55,354,000.00Prepaid & other assets−$55.35 MOperating lease assets: $4,905,000.00Operating lease assets+$4.91 MAccounts payable: $11,712,000.00Trade payables+$11.71 MAccrued employee compensation: $6,196,000.00Accrued compensation+$6.20 MDeferred revenue: $93,675,000.00Unearned revenue+$93.68 MLease liabilities: -$4,232,000.00Operating lease liabilities−$4.23 MOther liabilities: $4,857,000.00Other operating liabilities+$4.86 MNet cash from operating activities: $389,716,000.00Operating cash+$389.72 MOperating adjustments reconciliation: $381,543,000.00Proceeds from issuance of convertible senior notes, net of issuance costs: $0.00Payment for the retirement of convertible senior notes: $0.00Payment for the maturity of convertible senior notes: $0.00Purchase of capped calls: $0.00Payment of revolving credit facility costs: $0.00Proceeds from issuance of common stock upon exercise of stock options: $729,000.00Stock option exercises+$729.00 KRepurchase and retirement of common stock: -$606,309,000.00Common stock repurchases−$606.31 MProceeds from issuance of common stock under employee stock purchase plan: $26,603,000.00Stock plan proceeds+$26.60 MNet cash used in financing activities: -$578,977,000.00. Cash required to fund net payments.Financing cash−$578.98 Mfinancing reconciliation: $606,309,000.00Purchases of available-for-sale securities: -$859,150,000.00AFS securities purchases−$859.15 MMaturities and sales of available-for-sale securities: $806,049,000.00AFS securities sales+$806.05 MPurchases of property and equipment: -$12,056,000.00PP&E purchases−$12.06 MCapitalized software development costs: -$19,003,000.00Software development costs−$19.00 MAcquisition of strategic investments: -$14,646,000.00Other investment purchases−$14.65 MSale of strategic investments: $781,000.00Equity-method investment sales+$781.00 KAcquisition of businesses, net of acquired cash: -$37,953,000.00Acquisitions, net of cash−$37.95 MRemaining investing cash flows, net (calculated): $1,000.00Remaining investing (calculated)+$1.00 KNet cash used in investing activities: -$135,977,000.00. Cash required to fund net payments.Investing cash−$135.98 Minvesting reconciliation: $942,808,000.00Cash sources and uses: $1,088,810,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $699,094,000.00Beginning cash$699.09 MEnding cash: Cash, cash equivalents, and restricted cash: $372,887,000.00Ending cash$372.89 MExchange-rate effect: -$969,000.00FX effect−$969.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$377.66 MOperating cash − cash spent on PP&ECash flow / Net income2.80×Operating cash flow ÷ net incomeNet cash change−$326.21 MEnding cash − beginning cash
Chart details

Guidewire Software, Inc. cash flow reconciliation, Aug 1, 2025 through Jul 31, 2026

Cash flows for Aug 1, 2025 through Jul 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jul 31, 2025. 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 Jul 31, 2025
699,094,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
389,716,000 US dollars. Net cash provided.
Net income (loss)
139,283,000 US dollars
Depreciation and amortization
27,952,000 US dollars
Amortization of debt issuance costs
3,939,000 US dollars
Amortization of contract costs
35,011,000 US dollars
Stock-based compensation
181,799,000 US dollars
Changes to allowance for credit losses and revenue reserves
2,516,000 US dollars
Deferred income tax
8,981,000 US dollars
Amortization of premium (accretion of discount) on available-for-sale securities, net
negative 6,254,000 US dollars
(Gains) losses on sale of strategic investments
negative 632,000 US dollars
Changes in fair value of strategic investments
negative 489,000 US dollars
Loss on retirement of debt
0 US dollars
Other non-cash items affecting net income (loss)
negative 88,000 US dollars
Accounts receivable
negative 54,868,000 US dollars
Unbilled accounts receivable
negative 9,193,000 US dollars
Prepaid expenses and other assets
negative 55,354,000 US dollars
Operating lease assets
4,905,000 US dollars
Accounts payable
11,712,000 US dollars
Accrued employee compensation
6,196,000 US dollars
Deferred revenue
93,675,000 US dollars
Lease liabilities
negative 4,232,000 US dollars
Other liabilities
4,857,000 US dollars
Investing activities
negative 135,977,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the investing total. The filing's tagged investing lines do not add up to the investing total; this is the difference. It may combine inflows and outflows.
Purchases of available-for-sale securities
negative 859,150,000 US dollars
Maturities and sales of available-for-sale securities
806,049,000 US dollars
Purchases of property and equipment
negative 12,056,000 US dollars
Capitalized software development costs
negative 19,003,000 US dollars
Acquisition of strategic investments
negative 14,646,000 US dollars
Sale of strategic investments
781,000 US dollars
Acquisition of businesses, net of acquired cash
negative 37,953,000 US dollars
Remaining investing cash flows, net (calculated)
1,000 US dollars
Financing activities
negative 578,977,000 US dollars. Net cash used.
Proceeds from issuance of convertible senior notes, net of issuance costs
0 US dollars
Payment for the retirement of convertible senior notes
0 US dollars
Payment for the maturity of convertible senior notes
0 US dollars
Purchase of capped calls
0 US dollars
Payment of revolving credit facility costs
0 US dollars
Proceeds from issuance of common stock upon exercise of stock options
729,000 US dollars
Repurchase and retirement of common stock
negative 606,309,000 US dollars
Proceeds from issuance of common stock under employee stock purchase plan
26,603,000 US dollars
Operating adjustment reconciliation
381,543,000 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
606,309,000 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 displayed reconciliation
942,808,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
Exchange-rate effect
negative 969,000 US dollars
Ending cash on Jul 31, 2026
372,887,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,088,810,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 326,207,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
2.80×. 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
389,716,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
12,056,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
377,660,000 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 $250.43M 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: 389,716,000 US dollars minus 12,056,000 US dollars equals 377,660,000 US dollars.
Guidewire Software, Inc. (GWRE) FY2026 Annual Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

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