# The J. M. Smucker Company (SJM) FY2027 Q1 Statement of Cash Flows

- Company: The J. M. Smucker Company (SJM)
- Period: 2026-05-01 to 2026-07-31
- Filing: Q1 FY2027 10-Q, filed 2026-08-26, accession number 0000091419-26-000080
- Page: https://plicit.ai/financials/sjm/fy2027-q1-cash-flow
- Chart image: https://plicit.ai/charts/sjm-fy2027-q1-cash-flow-sankey.png

## Chart details

Cash flows for May 1, 2026 through Jul 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Apr 30, 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 Apr 30, 2026**: 58,600,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 425,700,000 US dollars. Net cash provided.
- **Net income (loss)**: 324,300,000 US dollars
- **Depreciation**: 69,600,000 US dollars
- **Amortization**: 57,900,000 US dollars
- **Share-based compensation expense**: 12,200,000 US dollars
- **Deferred income tax expense (benefit)**: negative 400,000 US dollars
- **Other noncash adjustments – net**: 11,400,000 US dollars
- **Trade receivables**: 40,100,000 US dollars
- **Inventories**: negative 61,100,000 US dollars
- **Other current assets**: negative 13,800,000 US dollars
- **Accounts payable**: 60,900,000 US dollars
- **Accrued liabilities**: negative 26,000,000 US dollars
- **Income and other taxes**: negative 31,700,000 US dollars
- **Other – net**: negative 17,700,000 US dollars
- **Investing activities**: negative 85,800,000 US dollars. Net cash used.
- **Additions to property, plant, and equipment**: negative 88,400,000 US dollars
- **Proceeds from disposal of property, plant, and equipment**: 300,000 US dollars
- **Collateral received (pledged) for derivative cash margin accounts**: 2,000,000 US dollars
- **Other – net**: 300,000 US dollars
- **Financing activities**: negative 354,000,000 US dollars. Net cash used.
- **Short-term borrowings (repayments) – net**: negative 230,800,000 US dollars
- **Quarterly dividends paid**: negative 116,800,000 US dollars
- **Purchase of treasury shares**: negative 5,700,000 US dollars
- **Other – net**: negative 700,000 US dollars
- **Operating adjustment reconciliation**: 252,100,000 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**: 354,000,000 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**: 88,400,000 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 1,300,000 US dollars
- **Ending cash on Jul 31, 2026**: 43,200,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 484,300,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 15,400,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.31×. 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**: 425,700,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 88,400,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 337,300,000 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 $101.40M 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: 425,700,000 US dollars minus 88,400,000 US dollars equals 337,300,000 US dollars.