SIGNET JEWELERS LIMITED (SIG) FY2027 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-02-01 to 2026-08-01

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SIGNET JEWELERS LIMITED cash flow reconciliation, Feb 1, 2026 through Aug 1, 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.investing reconciliation → Capital expenditures: $64,900,000.00investing reconciliation → Other investing activities, net: $1,200,000.00financing reconciliation → Repurchase of common shares: $169,900,000.00financing reconciliation → Dividends paid on common shares: $26,800,000.00financing reconciliation → Other financing activities, net: $7,200,000.00Net cash used in operating activities → operating reconciliation: $73,500,000.00Net income (loss) → operating reconciliation: $83,800,000.00Depreciation and amortization → operating reconciliation: $69,800,000.00Asset impairments, net → operating reconciliation: $21,000,000.00Impairment of equity method investment and loans receivable (1) → operating reconciliation: $19,200,000.00Other assets → operating reconciliation: $18,900,000.00Share-based compensation → operating reconciliation: $17,500,000.00Deferred taxation → operating reconciliation: $7,500,000.00Other non-cash movements, net → operating reconciliation: $300,000.00operating reconciliation → Accounts payable: $169,300,000.00operating reconciliation → Income tax receivable and payable: $68,900,000.00operating reconciliation → Accrued expenses and other liabilities: $50,700,000.00operating reconciliation → Inventories: $11,000,000.00operating reconciliation → Deferred revenue: $8,200,000.00operating reconciliation → Change in operating lease assets and liabilities: $3,400,000.00Net cash used in financing activities → financing reconciliation: $203,900,000.00Net cash used in investing activities → investing reconciliation: $66,100,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $874,800,000.00Cash sources and uses → Exchange-rate effect: $4,500,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $526,800,000.00Cash sources and uses → Net cash used in investing activities: $66,100,000.00Cash sources and uses → Net cash used in financing activities: $203,900,000.00Cash sources and uses → Net cash used in operating activities: $73,500,000.00Net income (loss): $83,800,000.00Net income (loss)+$83.80 MDepreciation and amortization: $69,800,000.00Depreciation & amortization+$69.80 MAmortization of unfavorable contracts: $0.00Share-based compensation: $17,500,000.00Stock-based compensation+$17.50 MDeferred taxation: $7,500,000.00Deferred income taxes+$7.50 MAsset impairments, net: $21,000,000.00Asset impairments+$21.00 MImpairment of equity method investment and loans receivable (1): $19,200,000.00Investment value change+$19.20 MOther non-cash movements, net: $300,000.00Other non-cash items+$300.00 KInventories: -$11,000,000.00Inventories−$11.00 MOther assets: $18,900,000.00Other operating assets+$18.90 MAccounts payable: -$169,300,000.00Accounts payable−$169.30 MAccrued expenses and other liabilities: -$50,700,000.00Accrued & other liabilities−$50.70 MChange in operating lease assets and liabilities: -$3,400,000.00Operating lease liabilities−$3.40 MDeferred revenue: -$8,200,000.00Deferred revenue−$8.20 MIncome tax receivable and payable: -$68,900,000.00Income taxes, net−$68.90 MNet cash used in operating activities: -$73,500,000.00. Cash required to fund net payments.Operating cash−$73.50 Moperating reconciliation: $311,500,000.00Dividends paid on common shares: -$26,800,000.00Common dividends paid−$26.80 MRepurchase of common shares: -$169,900,000.00Common stock repurchases−$169.90 MOther financing activities, net: -$7,200,000.00Other financing, net−$7.20 MNet cash used in financing activities: -$203,900,000.00. Cash required to fund net payments.Financing cash−$203.90 Mfinancing reconciliation: $203,900,000.00Capital expenditures: -$64,900,000.00PP&E purchases−$64.90 MOther investing activities, net: -$1,200,000.00Other investing, net−$1.20 MNet cash used in investing activities: -$66,100,000.00. Cash required to fund net payments.Investing cash−$66.10 Minvesting reconciliation: $66,100,000.00Cash sources and uses: $874,800,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $874,800,000.00Beginning cash$874.80 MEnding cash: Cash, cash equivalents, and restricted cash: $526,800,000.00Ending cash$526.80 MExchange-rate effect: -$4,500,000.00FX effect−$4.50 MCASH RECONCILIATIONInvestingflowsFinancingflowsOperatingflowsFree cash flow−$138.40 MOperating cash − cash spent on PP&ECash flow / Net income−0.88×Operating cash flow ÷ net incomeNet cash change−$348.00 MEnding cash − beginning cash
Chart details

SIGNET JEWELERS LIMITED cash flow reconciliation, Feb 1, 2026 through Aug 1, 2026

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

Beginning cash on Jan 31, 2026
874,800,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
negative 73,500,000 US dollars. Net cash used.
Net income (loss)
83,800,000 US dollars
Depreciation and amortization
69,800,000 US dollars
Amortization of unfavorable contracts
0 US dollars
Share-based compensation
17,500,000 US dollars
Deferred taxation
7,500,000 US dollars
Asset impairments, net
21,000,000 US dollars
Impairment of equity method investment and loans receivable (1)
19,200,000 US dollars
Other non-cash movements, net
300,000 US dollars
Inventories
negative 11,000,000 US dollars
Other assets
18,900,000 US dollars
Accounts payable
negative 169,300,000 US dollars
Accrued expenses and other liabilities
negative 50,700,000 US dollars
Change in operating lease assets and liabilities
negative 3,400,000 US dollars
Deferred revenue
negative 8,200,000 US dollars
Income tax receivable and payable
negative 68,900,000 US dollars
Investing activities
negative 66,100,000 US dollars. Net cash used.
Capital expenditures
negative 64,900,000 US dollars
Other investing activities, net
negative 1,200,000 US dollars
Financing activities
negative 203,900,000 US dollars. Net cash used.
Dividends paid on common shares
negative 26,800,000 US dollars
Repurchase of common shares
negative 169,900,000 US dollars
Other financing activities, net
negative 7,200,000 US dollars
Operating adjustment reconciliation
311,500,000 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
203,900,000 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
66,100,000 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 4,500,000 US dollars
Ending cash on Aug 1, 2026
526,800,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
874,800,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 348,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
−0.88×. 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
negative 73,500,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
64,900,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 138,400,000 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 or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
  • 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: negative 73,500,000 US dollars minus 64,900,000 US dollars equals negative 138,400,000 US dollars.
SIGNET JEWELERS LIMITED (SIG) FY2027 YTD Q2 Statement of Cash Flows Sankey chart
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