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

- Company: SIGNET JEWELERS LIMITED (SIG)
- Period: 2026-02-01 to 2026-08-01
- Filing: Q2 FY2027 10-Q, filed 2026-09-09, accession number 0000832988-26-000229
- Page: https://plicit.ai/financials/sig/fy2027-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/sig-fy2027-ytd-q2-cash-flow-sankey.png

## Chart details

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.