Starbucks Corporation (SBUX) FY2026 Q3 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-03-30 to 2026-06-28

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Starbucks Corporation cash flow reconciliation, Mar 30, 2026 through Jun 28, 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 earnings including noncontrolling interests → Net cash from operating activities: $1,045,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $389,700,000.00Income taxes payable → Operating adjustments reconciliation: $368,600,000.00Non-cash lease costs → Operating adjustments reconciliation: $332,800,000.00Loss on disposal, impairment, and accelerated amortization of assets → Operating adjustments reconciliation: $260,200,000.00Other operating assets and liabilities → Operating adjustments reconciliation: $204,000,000.00Accounts payable → Operating adjustments reconciliation: $185,800,000.00Stock-based compensation → Operating adjustments reconciliation: $71,100,000.00Distributions received from equity method investees → Operating adjustments reconciliation: $43,200,000.00Other → Operating adjustments reconciliation: $8,300,000.00Operating adjustments reconciliation → Net cash from operating activities: $596,900,000.00Operating adjustments reconciliation → Net gain resulting from divestiture of certain operations: $536,300,000.00Operating adjustments reconciliation → Operating lease liability: $402,600,000.00Operating adjustments reconciliation → Deferred income taxes, net: $110,900,000.00Operating adjustments reconciliation → Income earned from equity method investees, net: $59,800,000.00Operating adjustments reconciliation → Inventories: $54,400,000.00Operating adjustments reconciliation → Deferred revenue: $52,000,000.00Operating adjustments reconciliation → Accounts receivable: $50,800,000.00Net proceeds from the divestiture of certain operations → investing reconciliation: $2,544,200,000.00Maturities and calls of investments → investing reconciliation: $35,700,000.00Sales of investments → investing reconciliation: $5,900,000.00investing reconciliation → Net cash from investing activities: $2,223,700,000.00investing reconciliation → Additions to property, plant and equipment: $291,400,000.00investing reconciliation → Other: $42,700,000.00investing reconciliation → Purchases of investments: $28,000,000.00Net cash used in financing activities → financing reconciliation: $2,511,600,000.00Proceeds from issuance of common stock → financing reconciliation: $15,400,000.00financing reconciliation → Repayments of long-term debt: $1,815,900,000.00financing reconciliation → Cash dividends paid: $706,600,000.00financing reconciliation → Minimum tax withholdings on share-based awards: $4,500,000.00Less: Net change in cash balances classified as assets held for sale → Cash sources and uses: $570,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $1,532,000,000.00Net cash from operating activities → Cash sources and uses: $1,641,900,000.00Net cash from investing activities → Cash sources and uses: $2,223,700,000.00Cash sources and uses → Exchange-rate effect: $6,200,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $3,449,800,000.00Cash sources and uses → Net cash used in financing activities: $2,511,600,000.00Net earnings including noncontrolling interests: $1,045,000,000.00Net earnings including noncontrolling interests+$1.05 BDepreciation and amortization: $389,700,000.00Depreciation & amortization+$389.70 MDeferred income taxes, net: -$110,900,000.00Deferred income taxes−$110.90 MIncome earned from equity method investees, net: -$59,800,000.00Equity-method results−$59.80 MDistributions received from equity method investees: $43,200,000.00Equity-method distributions+$43.20 MNet gain resulting from divestiture of certain operations: -$536,300,000.00Deconsolidation gain & loss−$536.30 MStock-based compensation: $71,100,000.00Stock-based compensation+$71.10 MNon-cash lease costs: $332,800,000.00Non-cash lease costs+$332.80 MLoss on disposal, impairment, and accelerated amortization of assets: $260,200,000.00Asset impairments+$260.20 MOther: $8,300,000.00Other non-cash items+$8.30 MAccounts receivable: -$50,800,000.00Accounts receivable−$50.80 MInventories: -$54,400,000.00Inventories−$54.40 MIncome taxes payable: $368,600,000.00Income taxes payable+$368.60 MAccounts payable: $185,800,000.00Accounts payable+$185.80 MDeferred revenue: -$52,000,000.00Unearned revenue−$52.00 MOperating lease liability: -$402,600,000.00Operating lease liabilities−$402.60 MOther operating assets and liabilities: $204,000,000.00Other working capital, net+$204.00 MNet cash from operating activities: $1,641,900,000.00Operating cash+$1.64 BOperating adjustments reconciliation: $1,863,700,000.00Repayments of short-term debt: $0.00Net proceeds from issuance of long-term debt: $0.00Proceeds from issuance of common stock: $15,400,000.00Common stock issued+$15.40 MNet proceeds from issuance of short-term debt: $0.00Cash dividends paid: -$706,600,000.00Dividends paid−$706.60 MMinimum tax withholdings on share-based awards: -$4,500,000.00Stock-award tax withholding−$4.50 MRepayments of long-term debt: -$1,815,900,000.00Long-term debt repaid−$1.82 BOther: $0.00Net cash used in financing activities: -$2,511,600,000.00. Cash required to fund net payments.Financing cash−$2.51 Bfinancing reconciliation: $2,527,000,000.00Purchases of investments: -$28,000,000.00Investment purchases−$28.00 MSales of investments: $5,900,000.00Sales of investments+$5.90 MMaturities and calls of investments: $35,700,000.00AFS securities maturities+$35.70 MAdditions to property, plant and equipment: -$291,400,000.00PP&E purchases−$291.40 MOther: -$42,700,000.00Other investing, net−$42.70 MAcquisitions, net of cash acquired: $0.00Net proceeds from the divestiture of certain operations: $2,544,200,000.00Business & affiliate sales+$2.54 BNet cash from investing activities: $2,223,700,000.00Investing cash+$2.22 Binvesting reconciliation: $2,585,800,000.00Cash sources and uses: $5,967,600,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $1,532,000,000.00Beginning cash$1.53 BEnding cash: Cash, cash equivalents, and restricted cash: $3,449,800,000.00Ending cash$3.45 BExchange-rate effect: -$6,200,000.00FX effect−$6.20 MLess: Net change in cash balances classified as assets held for sale: $570,000,000.00Less: Net change in cashbalances classified asassets held for sale+$570.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$1.35 BOperating cash − cash spent on PP&ECash flow / Net income1.57×Operating cash flow ÷ net incomeNet cash change+$1.92 BEnding cash − beginning cash
Chart details

Starbucks Corporation cash flow reconciliation, Mar 30, 2026 through Jun 28, 2026

Cash flows for Mar 30, 2026 through Jun 28, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 29, 2026. Ending cash: Jun 28, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 29, 2026
1,532,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
1,641,900,000 US dollars. Net cash provided.
Net earnings including noncontrolling interests
1,045,000,000 US dollars
Depreciation and amortization
389,700,000 US dollars
Deferred income taxes, net
negative 110,900,000 US dollars
Income earned from equity method investees, net
negative 59,800,000 US dollars
Distributions received from equity method investees
43,200,000 US dollars
Net gain resulting from divestiture of certain operations
negative 536,300,000 US dollars
Stock-based compensation
71,100,000 US dollars
Non-cash lease costs
332,800,000 US dollars
Loss on disposal, impairment, and accelerated amortization of assets
260,200,000 US dollars
Other
8,300,000 US dollars
Accounts receivable
negative 50,800,000 US dollars
Inventories
negative 54,400,000 US dollars
Income taxes payable
368,600,000 US dollars
Accounts payable
185,800,000 US dollars
Deferred revenue
negative 52,000,000 US dollars
Operating lease liability
negative 402,600,000 US dollars
Other operating assets and liabilities
204,000,000 US dollars
Investing activities
2,223,700,000 US dollars. Net cash provided.
Purchases of investments
negative 28,000,000 US dollars
Sales of investments
5,900,000 US dollars
Maturities and calls of investments
35,700,000 US dollars
Additions to property, plant and equipment
negative 291,400,000 US dollars
Other
negative 42,700,000 US dollars
Acquisitions, net of cash acquired
0 US dollars
Net proceeds from the divestiture of certain operations
2,544,200,000 US dollars
Financing activities
negative 2,511,600,000 US dollars. Net cash used.
Repayments of short-term debt
0 US dollars
Net proceeds from issuance of long-term debt
0 US dollars
Proceeds from issuance of common stock
15,400,000 US dollars
Net proceeds from issuance of short-term debt
0 US dollars
Cash dividends paid
negative 706,600,000 US dollars
Minimum tax withholdings on share-based awards
negative 4,500,000 US dollars
Repayments of long-term debt
negative 1,815,900,000 US dollars
Other
0 US dollars
Operating adjustment reconciliation
1,863,700,000 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
2,527,000,000 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
2,585,800,000 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 6,200,000 US dollars
Less: Net change in cash balances classified as assets held for sale
570,000,000 US dollars. Into cash; drawn as the small gray flow above beginning cash.
Ending cash on Jun 28, 2026
3,449,800,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
5,967,600,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
1,917,800,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.57×. 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
1,641,900,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
291,400,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
1,350,500,000 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 $596.90M 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.
  • Cash-flow net income is $1,045.00 M, derived by subtracting the earlier cumulative period; the income statement reports $1,044.90 M for the same period. The $0.10 M difference is rounding: the filing reports each amount rounded to the nearest $0.10 M, and the quarter is the difference of two rounded year-to-date amounts. Neither amount has been adjusted.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 1,641,900,000 US dollars minus 291,400,000 US dollars equals 1,350,500,000 US dollars.
  • Cash-flow net income is $1,045.00 M, derived by subtracting the earlier cumulative period; the income statement reports $1,044.90 M for the same period. The $0.10 M difference is rounding: the filing reports each amount rounded to the nearest $0.10 M, and the quarter is the difference of two rounded year-to-date amounts. Neither amount has been adjusted.
Starbucks Corporation (SBUX) FY2026 Q3 Statement of Cash Flows Sankey chart
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