NAVAN, INC. (NAVN) FY2027 YTD Q2 Statement of Cash Flows
2026-02-01 to 2026-07-31
Statement of Cash Flows
2026-02-01 to 2026-07-31
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Chart details
NAVAN, INC. 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
- 668,074,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 18,388,000 US dollars. Net cash provided.
- Net loss
- negative 49,623,000 US dollars
- Stock-based compensation, net of amounts capitalized
- 79,169,000 US dollars
- Non-cash interest expense
- 945,000 US dollars
- Deferred income taxes
- negative 401,000 US dollars
- Depreciation and amortization
- 11,622,000 US dollars
- Amortization of contract acquisition costs
- 5,054,000 US dollars
- Provision for doubtful accounts
- 5,905,000 US dollars
- Loss on fair value adjustments
- 0 US dollars
- Debt issuance costs expensed related to SAFEs
- 0 US dollars
- Loss on extinguishment of debt
- 0 US dollars
- Other
- negative 286,000 US dollars
- Accounts receivable
- negative 3,575,000 US dollars
- Prepaid expenses and other current assets
- negative 570,000 US dollars
- Contract acquisition costs
- negative 22,136,000 US dollars
- Other non-current assets
- 657,000 US dollars
- Accounts payable
- negative 4,858,000 US dollars
- Accrued expenses and other current liabilities
- negative 3,267,000 US dollars
- Deferred revenue
- 2,903,000 US dollars
- Operating lease right-of-use asset and operating lease liabilities, net
- negative 311,000 US dollars
- Other non-current liabilities
- negative 668,000 US dollars
- Gain on sale of property and equipment
- negative 2,172,000 US dollars
- Investing activities
- negative 24,099,000 US dollars. Net cash used.
- Capitalized software development costs
- negative 10,059,000 US dollars
- Purchases of property and equipment
- negative 1,028,000 US dollars
- Purchases of investments
- negative 110,989,000 US dollars
- Maturities of investments
- 100,297,000 US dollars
- Proceeds from the sale of property and equipment
- 2,647,000 US dollars
- Change in corporate card receivables
- negative 4,967,000 US dollars
- Other
- 0 US dollars
- Financing activities
- 88,237,000 US dollars. Net cash provided.
- Proceeds from stock option exercises
- 77,706,000 US dollars
- Proceeds from borrowings of debt
- 769,000 US dollars
- Proceeds from issuance of SAFEs
- 0 US dollars
- Payments of borrowings of debt
- negative 519,000 US dollars
- Payments for debt issuance costs
- 0 US dollars
- Payments of deferred offering costs
- negative 495,000 US dollars
- Payment of tax withholdings on equity awards
- negative 437,000 US dollars
- Taxes collected from the settlement of equity awards
- 11,213,000 US dollars
- Operating adjustment reconciliation
- 106,255,000 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
- 89,688,000 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
- 127,043,000 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 2,142,000 US dollars
- Ending cash on Jul 31, 2026
- 748,458,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 774,699,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 80,384,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
- Operating cash flow
- 18,388,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 1,028,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 17,360,000 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 loss −$49.62M + net operating adjustments $68.01M = operating cash +$18.39M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
- 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: 18,388,000 US dollars minus 1,028,000 US dollars equals 17,360,000 US dollars.
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