Spectrum Brands Holdings, Inc. (SPB) FY2026 YTD Q3 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-10-01 to 2026-06-28

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Spectrum Brands Holdings, Inc. cash flow reconciliation, Oct 1, 2025 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, including disposal groups and discontinued operations. 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. 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 from continuing operations → Net cash from operating activities: $31,600,000.00Impairment of intangible assets → Operating adjustments reconciliation: $104,000,000.00Depreciation → Operating adjustments reconciliation: $44,000,000.00Amortization → Operating adjustments reconciliation: $30,800,000.00Deferred tax expense (benefit) → Operating adjustments reconciliation: $24,700,000.00Share based compensation → Operating adjustments reconciliation: $16,300,000.00Amortization of debt issuance costs and discount → Operating adjustments reconciliation: $3,000,000.00Impairment of property, plant and equipment and operating lease assets → Operating adjustments reconciliation: $500,000.00Operating adjustments reconciliation → Net cash from operating activities: $129,300,000.00Operating adjustments reconciliation → Non-cash tariff refund accrual: $57,900,000.00Operating adjustments reconciliation → Net changes in operating assets and liabilities: $35,800,000.00Operating adjustments reconciliation → Net cash used by operating activities from discontinued operations: $300,000.00Proceeds from issuance of preferred shares in subsidiary to noncontrolling interest → financing reconciliation: $61,200,000.00Proceeds from issuance of debt → financing reconciliation: $57,600,000.00financing reconciliation → Net cash from financing activities: $2,200,000.00financing reconciliation → Treasury stock purchases: $58,200,000.00financing reconciliation → Dividends paid to shareholders: $32,600,000.00financing reconciliation → Payment of debt and debt premium: $9,200,000.00financing reconciliation → Share based award tax withholding payments, net of proceeds upon vesting: $8,500,000.00financing reconciliation → Excise tax paid on net share repurchases: $3,200,000.00financing reconciliation → Payment of preferred share transaction costs: $2,600,000.00financing reconciliation → Payment of debt issuance costs: $2,300,000.00Net cash used in investing activities → investing reconciliation: $27,200,000.00investing reconciliation → Purchases of property, plant and equipment: $27,200,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $127,200,000.00Net cash from operating activities → Cash sources and uses: $160,900,000.00Net cash from financing activities → Cash sources and uses: $2,200,000.00Cash sources and uses → Exchange-rate effect: $700,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $262,400,000.00Cash sources and uses → Net cash used in investing activities: $27,200,000.00Net income from continuing operations: $31,600,000.00Continuing ops income (loss)+$31.60 MDepreciation: $44,000,000.00Depreciation expense+$44.00 MAmortization: $30,800,000.00Intangible amortization+$30.80 MShare based compensation: $16,300,000.00Stock-based compensation+$16.30 MImpairment of intangible assets: $104,000,000.00Indefinite intangible impairment+$104.00 MImpairment of property, plant and equipment and operating lease assets: $500,000.00PP&E & lease asset impairments+$500.00 KAmortization of debt issuance costs and discount: $3,000,000.00Debt cost amortization+$3.00 MDeferred tax expense (benefit): $24,700,000.00Deferred income taxes+$24.70 MNet changes in operating assets and liabilities: -$35,800,000.00Operating capital changes−$35.80 MNon-cash tariff refund accrual: -$57,900,000.00Non-cash tariff refund accrual−$57.90 MNet cash used by operating activities from discontinued operations: -$300,000.00Discontinued operations cash−$300.00 KNet cash from operating activities: $160,900,000.00Operating cash+$160.90 MOperating adjustments reconciliation: $223,300,000.00Payment of debt and debt premium: -$9,200,000.00Long-term debt repaid−$9.20 MProceeds from issuance of debt: $57,600,000.00Long-term debt issued+$57.60 MPayment of debt issuance costs: -$2,300,000.00Debt issuance costs−$2.30 MDividends paid to shareholders: -$32,600,000.00Common dividends paid−$32.60 MDividends paid by subsidiary to noncontrolling interest: $0.00Treasury stock purchases: -$58,200,000.00Common stock repurchases−$58.20 MExcise tax paid on net share repurchases: -$3,200,000.00Stock buyback excise tax paid−$3.20 MShare based award tax withholding payments, net of proceeds upon vesting: -$8,500,000.00Stock-award tax withholding−$8.50 MOther financing activity: $0.00Proceeds from issuance of preferred shares in subsidiary to noncontrolling interest: $61,200,000.00Preferred stock issued+$61.20 MPayment of preferred share transaction costs: -$2,600,000.00Stock issuance costs−$2.60 MNet cash from financing activities: $2,200,000.00Financing cash+$2.20 Mfinancing reconciliation: $118,800,000.00Purchases of property, plant and equipment: -$27,200,000.00PP&E purchases−$27.20 MOther investing activity: $0.00Net cash used in investing activities: -$27,200,000.00. Cash required to fund net payments.Investing cash−$27.20 Minvesting reconciliation: $27,200,000.00Cash sources and uses: $290,300,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $127,200,000.00Beginning cash$127.20 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $262,400,000.00Ending cash$262.40 MExchange-rate effect: -$700,000.00FX effect−$700.00 KCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$133.70 MOperating cash − cash spent on PP&ECash flow / Net incomeUnavailableOperating cash flow ÷ net incomeNet cash change+$135.20 MEnding cash − beginning cash
Chart details

Spectrum Brands Holdings, Inc. cash flow reconciliation, Oct 1, 2025 through Jun 28, 2026

Cash flows for Oct 1, 2025 through Jun 28, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Sep 30, 2025. 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 Sep 30, 2025
127,200,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
160,900,000 US dollars. Net cash provided.
Net income from continuing operations
31,600,000 US dollars
Depreciation
44,000,000 US dollars
Amortization
30,800,000 US dollars
Share based compensation
16,300,000 US dollars
Impairment of intangible assets
104,000,000 US dollars
Impairment of property, plant and equipment and operating lease assets
500,000 US dollars
Amortization of debt issuance costs and discount
3,000,000 US dollars
Deferred tax expense (benefit)
24,700,000 US dollars
Net changes in operating assets and liabilities
negative 35,800,000 US dollars
Non-cash tariff refund accrual
negative 57,900,000 US dollars
Net cash used by operating activities from discontinued operations
negative 300,000 US dollars
Investing activities
negative 27,200,000 US dollars. Net cash used.
Purchases of property, plant and equipment
negative 27,200,000 US dollars
Other investing activity
0 US dollars
Financing activities
2,200,000 US dollars. Net cash provided.
Payment of debt and debt premium
negative 9,200,000 US dollars
Proceeds from issuance of debt
57,600,000 US dollars
Payment of debt issuance costs
negative 2,300,000 US dollars
Dividends paid to shareholders
negative 32,600,000 US dollars
Dividends paid by subsidiary to noncontrolling interest
0 US dollars
Treasury stock purchases
negative 58,200,000 US dollars
Excise tax paid on net share repurchases
negative 3,200,000 US dollars
Share based award tax withholding payments, net of proceeds upon vesting
negative 8,500,000 US dollars
Other financing activity
0 US dollars
Proceeds from issuance of preferred shares in subsidiary to noncontrolling interest
61,200,000 US dollars
Payment of preferred share transaction costs
negative 2,600,000 US dollars
Operating adjustment reconciliation
223,300,000 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
118,800,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
27,200,000 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 700,000 US dollars
Ending cash on Jun 28, 2026
262,400,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
290,300,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
135,200,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Unavailable. Operating cash flow and reconciliation net income for the same period are required.
Operating cash flow
160,900,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
27,200,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
133,700,000 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 $129.30M 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: 160,900,000 US dollars minus 27,200,000 US dollars equals 133,700,000 US dollars.
Spectrum Brands Holdings, Inc. (SPB) FY2026 YTD Q3 Statement of Cash Flows Sankey chart
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