WORKDAY, INC. (WDAY) FY2027 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-05-01 to 2026-07-31

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WORKDAY, INC. cash flow reconciliation, May 1, 2026 through Jul 31, 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 income → Net cash from operating activities: $519,000,000.00Net income → Operating adjustments reconciliation: $113,000,000.00Share-based compensation expense → Operating adjustments reconciliation: $462,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $91,000,000.00Amortization of deferred costs → Operating adjustments reconciliation: $83,000,000.00Unearned revenue → Operating adjustments reconciliation: $63,000,000.00Non-cash lease expense → Operating adjustments reconciliation: $32,000,000.00Prepaid expenses and other assets → Operating adjustments reconciliation: $20,000,000.00Accrued expenses and other liabilities → Operating adjustments reconciliation: $6,000,000.00Operating adjustments reconciliation → Deferred income taxes: $386,000,000.00Operating adjustments reconciliation → Trade and other receivables, net: $326,000,000.00Operating adjustments reconciliation → Deferred costs: $130,000,000.00Operating adjustments reconciliation → Accounts payable: $12,000,000.00Operating adjustments reconciliation → Other: $7,000,000.00Operating adjustments reconciliation → Accretion of discounts on marketable debt securities, net: $6,000,000.00Operating adjustments reconciliation → Net losses on investments: $3,000,000.00Sales of marketable securities → investing reconciliation: $728,000,000.00Maturities of marketable securities → investing reconciliation: $305,000,000.00Sales of non-marketable equity and other investments → investing reconciliation: $1,000,000.00investing reconciliation → Net cash from investing activities: $946,000,000.00investing reconciliation → Capital expenditures: $59,000,000.00investing reconciliation → Purchases of marketable securities: $15,000,000.00investing reconciliation → Purchases of non-marketable equity and other investments: $13,000,000.00investing reconciliation → Other: $1,000,000.00Net cash used in financing activities → financing reconciliation: $1,366,000,000.00Proceeds from issuance of common stock from employee equity plans → financing reconciliation: $98,000,000.00financing reconciliation → Repurchases of common stock: $1,337,000,000.00financing reconciliation → Taxes paid related to net share settlement of equity awards: $127,000,000.00Exchange-rate effect → Cash sources and uses: $1,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $568,000,000.00Net cash from operating activities → Cash sources and uses: $519,000,000.00Net cash from investing activities → Cash sources and uses: $946,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $668,000,000.00Cash sources and uses → Net cash used in financing activities: $1,366,000,000.00Prepaid expenses and other assets: $20,000,000.00Prepaid & other assets+$20.00 MNet losses on investments: -$3,000,000.00Investment gain & loss−$3.00 MAccounts payable: -$12,000,000.00Trade payables−$12.00 MUnearned revenue: $63,000,000.00Deferred revenue+$63.00 MOther: -$7,000,000.00Other non-cash items−$7.00 MShare-based compensation expense: $462,000,000.00Stock-based compensation+$462.00 MNon-cash lease expense: $32,000,000.00Non-cash lease expense+$32.00 MNet income: $632,000,000.00Net income+$632.00 MDepreciation and amortization: $91,000,000.00Other D&A+$91.00 MTrade and other receivables, net: -$326,000,000.00Accounts receivable−$326.00 MDeferred costs: -$130,000,000.00Deferred costs−$130.00 MAmortization of deferred costs: $83,000,000.00Contract cost amortization+$83.00 MAccrued expenses and other liabilities: $6,000,000.00Accrued liabilities+$6.00 MAccretion of discounts on marketable debt securities, net: -$6,000,000.00Investment discount & premium−$6.00 MDeferred income taxes: -$386,000,000.00Deferred taxes & credits−$386.00 MAsset impairments: $0.00Net cash from operating activities: $519,000,000.00Operating cash+$519.00 MOperating adjustments reconciliation: $870,000,000.00Repurchases of common stock: -$1,337,000,000.00Common stock repurchases−$1.34 BTaxes paid related to net share settlement of equity awards: -$127,000,000.00Stock-award tax withholding−$127.00 MProceeds from issuance of common stock from employee equity plans: $98,000,000.00Employee stock plans & options+$98.00 MNet cash used in financing activities: -$1,366,000,000.00. Cash required to fund net payments.Financing cash−$1.37 Bfinancing reconciliation: $1,464,000,000.00Purchases of marketable securities: -$15,000,000.00Marketable securities purchases−$15.00 MMaturities of marketable securities: $305,000,000.00Marketable securities maturities+$305.00 MSales of marketable securities: $728,000,000.00Sales of marketable securities+$728.00 MCapital expenditures: -$59,000,000.00PP&E purchases−$59.00 MPurchases of non-marketable equity and other investments: -$13,000,000.00Other investment purchases−$13.00 MOther: -$1,000,000.00Other investing, net−$1.00 MSales of non-marketable equity and other investments: $1,000,000.00Other investment proceeds+$1.00 MNet cash from investing activities: $946,000,000.00Investing cash+$946.00 Minvesting reconciliation: $1,034,000,000.00Cash sources and uses: $2,034,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $568,000,000.00Beginning cash$568.00 MEnding cash: Cash, cash equivalents, and restricted cash: $668,000,000.00Ending cash$668.00 MExchange-rate effect: $1,000,000.00FX effect+$1.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$460.00 MOperating cash − cash spent on PP&ECash flow / Net income0.82×Operating cash flow ÷ net incomeNet cash change+$100.00 MEnding cash − beginning cash
Chart details

WORKDAY, INC. cash flow reconciliation, May 1, 2026 through Jul 31, 2026

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
568,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
519,000,000 US dollars. Net cash provided.
Net income
632,000,000 US dollars
Prepaid expenses and other assets
20,000,000 US dollars
Net losses on investments
negative 3,000,000 US dollars
Accounts payable
negative 12,000,000 US dollars
Unearned revenue
63,000,000 US dollars
Other
negative 7,000,000 US dollars
Share-based compensation expense
462,000,000 US dollars
Non-cash lease expense
32,000,000 US dollars
Depreciation and amortization
91,000,000 US dollars
Trade and other receivables, net
negative 326,000,000 US dollars
Deferred costs
negative 130,000,000 US dollars
Amortization of deferred costs
83,000,000 US dollars
Accrued expenses and other liabilities
6,000,000 US dollars
Accretion of discounts on marketable debt securities, net
negative 6,000,000 US dollars
Deferred income taxes
negative 386,000,000 US dollars
Asset impairments
0 US dollars
Investing activities
946,000,000 US dollars. Net cash provided.
Purchases of marketable securities
negative 15,000,000 US dollars
Maturities of marketable securities
305,000,000 US dollars
Sales of marketable securities
728,000,000 US dollars
Capital expenditures
negative 59,000,000 US dollars
Purchases of non-marketable equity and other investments
negative 13,000,000 US dollars
Other
negative 1,000,000 US dollars
Sales of non-marketable equity and other investments
1,000,000 US dollars
Financing activities
negative 1,366,000,000 US dollars. Net cash used.
Repurchases of common stock
negative 1,337,000,000 US dollars
Taxes paid related to net share settlement of equity awards
negative 127,000,000 US dollars
Proceeds from issuance of common stock from employee equity plans
98,000,000 US dollars
Operating adjustment reconciliation
870,000,000 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
1,464,000,000 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
1,034,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
1,000,000 US dollars
Ending cash on Jul 31, 2026
668,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
2,034,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
100,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.82×. 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
519,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
59,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
460,000,000 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 exceeds operating cash. The diagram allocates $519.00M of net income directly to operating cash and $113.00M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of 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: 519,000,000 US dollars minus 59,000,000 US dollars equals 460,000,000 US dollars.
WORKDAY, INC. (WDAY) FY2027 Q2 Statement of Cash Flows Sankey chart
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