Okta, Inc. (OKTA) FY2027 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-02-01 to 2026-04-30

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Okta, Inc. cash flow reconciliation, Feb 1, 2026 through Apr 30, 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. 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 → Net cash from operating activities: $74,000,000.00Accounts receivable → Operating adjustments reconciliation: $300,000,000.00Stock-based compensation → Operating adjustments reconciliation: $117,000,000.00Amortization of deferred commissions → Operating adjustments reconciliation: $45,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $25,000,000.00Operating lease right-of-use assets → Operating adjustments reconciliation: $5,000,000.00Prepaid expenses and other assets → Operating adjustments reconciliation: $4,000,000.00Other, net → Operating adjustments reconciliation: $3,000,000.00Accounts payable → Operating adjustments reconciliation: $2,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $203,000,000.00Operating adjustments reconciliation → Deferred revenue: $153,000,000.00Operating adjustments reconciliation → Accrued compensation: $94,000,000.00Operating adjustments reconciliation → Deferred commissions: $37,000,000.00Operating adjustments reconciliation → Operating lease liabilities: $8,000,000.00Operating adjustments reconciliation → Accrued expenses and other liabilities: $5,000,000.00Operating adjustments reconciliation → Deferred income taxes: $1,000,000.00Proceeds from maturities and redemption of securities available-for-sale → investing reconciliation: $505,000,000.00Proceeds from sales of securities available-for-sale and other → investing reconciliation: $83,000,000.00investing reconciliation → Purchases of securities available-for-sale and other: $660,000,000.00investing reconciliation → Capitalized software: $5,000,000.00investing reconciliation → Purchases of property and equipment: $1,000,000.00Net cash used in financing activities → financing reconciliation: $293,000,000.00Proceeds from stock option exercises → financing reconciliation: $3,000,000.00financing reconciliation → Repurchases of common stock: $248,000,000.00financing reconciliation → Taxes paid related to net share settlement of equity awards: $48,000,000.00Net cash used in investing activities → investing reconciliation: $78,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $864,000,000.00Net cash from operating activities → Cash sources and uses: $277,000,000.00Cash sources and uses → Exchange-rate effect: $2,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $768,000,000.00Cash sources and uses → Net cash used in investing activities: $78,000,000.00Cash sources and uses → Net cash used in financing activities: $293,000,000.00Net income: $74,000,000.00Net income+$74.00 MAccrued expenses and other liabilities: -$5,000,000.00Accrued & other liabilities−$5.00 MPrepaid expenses and other assets: $4,000,000.00Prepaid & other assets+$4.00 MAccrued compensation: -$94,000,000.00Accrued compensation−$94.00 MOperating lease right-of-use assets: $5,000,000.00Operating lease right-of-use+$5.00 MDeferred commissions: -$37,000,000.00Deferred compensation−$37.00 MDeferred revenue: -$153,000,000.00Deferred revenue−$153.00 MDepreciation and amortization: $25,000,000.00Other D&A+$25.00 MAccounts receivable: $300,000,000.00Accounts receivable+$300.00 MStock-based compensation: $117,000,000.00Stock-based compensation+$117.00 MDeferred income taxes: -$1,000,000.00Deferred taxes & credits−$1.00 MAmortization of deferred commissions: $45,000,000.00Deferred commission amortization+$45.00 MAccounts payable: $2,000,000.00Accounts payable+$2.00 MOther, net: $3,000,000.00Other non-cash items+$3.00 MOperating lease liabilities: -$8,000,000.00Operating lease liabilities−$8.00 MNet cash from operating activities: $277,000,000.00Operating cash+$277.00 MOperating adjustments reconciliation: $501,000,000.00Taxes paid related to net share settlement of equity awards: -$48,000,000.00Stock-award tax withholding−$48.00 MRepurchases of common stock: -$248,000,000.00Common stock repurchases−$248.00 MProceeds from stock option exercises: $3,000,000.00Stock option exercises+$3.00 MNet cash used in financing activities: -$293,000,000.00. Cash required to fund net payments.Financing cash−$293.00 Mfinancing reconciliation: $296,000,000.00Purchases of securities available-for-sale and other: -$660,000,000.00AFS securities purchases−$660.00 MProceeds from sales of securities available-for-sale and other: $83,000,000.00AFS securities sales+$83.00 MPayments for business acquisitions, net of cash acquired: $0.00Proceeds from maturities and redemption of securities available-for-sale: $505,000,000.00AFS securities maturities+$505.00 MCapitalized software: -$5,000,000.00Software spending−$5.00 MPurchases of property and equipment: -$1,000,000.00PP&E purchases−$1.00 MNet cash used in investing activities: -$78,000,000.00. Cash required to fund net payments.Investing cash−$78.00 Minvesting reconciliation: $666,000,000.00Cash sources and uses: $1,141,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $864,000,000.00Beginning cash$864.00 MEnding cash: Cash, cash equivalents, and restricted cash: $768,000,000.00Ending cash$768.00 MExchange-rate effect: -$2,000,000.00FX effect−$2.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$276.00 MOperating cash − cash spent on PP&ECash flow / Net income3.74×Operating cash flow ÷ net incomeNet cash change−$96.00 MEnding cash − beginning cash
Chart details

Okta, Inc. cash flow reconciliation, Feb 1, 2026 through Apr 30, 2026

Cash flows for Feb 1, 2026 through Apr 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jan 31, 2026. Ending cash: Apr 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Jan 31, 2026
864,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
277,000,000 US dollars. Net cash provided.
Net income
74,000,000 US dollars
Accrued expenses and other liabilities
negative 5,000,000 US dollars
Prepaid expenses and other assets
4,000,000 US dollars
Accrued compensation
negative 94,000,000 US dollars
Operating lease right-of-use assets
5,000,000 US dollars
Deferred commissions
negative 37,000,000 US dollars
Deferred revenue
negative 153,000,000 US dollars
Depreciation and amortization
25,000,000 US dollars
Accounts receivable
300,000,000 US dollars
Stock-based compensation
117,000,000 US dollars
Deferred income taxes
negative 1,000,000 US dollars
Amortization of deferred commissions
45,000,000 US dollars
Accounts payable
2,000,000 US dollars
Other, net
3,000,000 US dollars
Operating lease liabilities
negative 8,000,000 US dollars
Investing activities
negative 78,000,000 US dollars. Net cash used.
Purchases of securities available-for-sale and other
negative 660,000,000 US dollars
Proceeds from sales of securities available-for-sale and other
83,000,000 US dollars
Payments for business acquisitions, net of cash acquired
0 US dollars
Proceeds from maturities and redemption of securities available-for-sale
505,000,000 US dollars
Capitalized software
negative 5,000,000 US dollars
Purchases of property and equipment
negative 1,000,000 US dollars
Financing activities
negative 293,000,000 US dollars. Net cash used.
Taxes paid related to net share settlement of equity awards
negative 48,000,000 US dollars
Repurchases of common stock
negative 248,000,000 US dollars
Proceeds from stock option exercises
3,000,000 US dollars
Operating adjustment reconciliation
501,000,000 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
296,000,000 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
666,000,000 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 2,000,000 US dollars
Ending cash on Apr 30, 2026
768,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,141,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 96,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
3.74×. 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
277,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
1,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
276,000,000 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 $203.00M 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: 277,000,000 US dollars minus 1,000,000 US dollars equals 276,000,000 US dollars.
Okta, Inc. (OKTA) FY2027 Q1 Statement of Cash Flows Sankey chart
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