# WESTERN DIGITAL CORPORATION (WDC) FY2026 Q3 Statement of Cash Flows

- Company: WESTERN DIGITAL CORPORATION (WDC)
- Period: 2026-01-03 to 2026-04-03
- Filing: Q3 FY2026 10-Q, filed 2026-05-01, accession number 0001628280-26-029054
- Page: https://plicit.ai/financials/wdc/fy2026-q3-cash-flow
- Chart image: https://plicit.ai/charts/wdc-fy2026-q3-cash-flow-sankey.png

## Chart details

Cash flows for Jan 3, 2026 through Apr 3, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jan 2, 2026. Ending cash: Apr 3, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Jan 2, 2026**: 1,975,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 1,123,000,000 US dollars. Net cash provided.
- **Net income**: 3,205,000,000 US dollars
- **Depreciation and amortization**: 96,000,000 US dollars
- **Stock-based compensation**: 53,000,000 US dollars
- **Deferred income taxes**: 47,000,000 US dollars
- **Gain on business divestiture**: 0 US dollars
- **(Gain) loss on retained interest in Sandisk**: negative 2,734,000,000 US dollars
- **Costs in connection with debt-for-equity exchange**: 545,000,000 US dollars
- **Other non-cash operating activities, net**: 4,000,000 US dollars
- **Accounts receivable, net**: negative 209,000,000 US dollars
- **Inventories**: negative 9,000,000 US dollars
- **Accounts payable**: 70,000,000 US dollars
- **Accrued expenses**: negative 13,000,000 US dollars
- **Accrued compensation**: 43,000,000 US dollars
- **Income taxes payable**: negative 21,000,000 US dollars
- **Other assets and liabilities, net**: 46,000,000 US dollars
- **Investing activities**: negative 145,000,000 US dollars. Net cash used.
- **Purchases of property, plant and equipment**: negative 145,000,000 US dollars
- **Proceeds from the sale of property, plant and equipment**: 0 US dollars
- **Net proceeds from business divestiture**: 0 US dollars
- **Notes receivable issuances to Flash Ventures**: 0 US dollars
- **Notes receivable proceeds from Flash Ventures**: 0 US dollars
- **Distribution from Flash Ventures**: 0 US dollars
- **Strategic investments and other, net**: 0 US dollars
- **Financing activities**: negative 902,000,000 US dollars. Net cash used.
- **Issuance of stock under employee stock plans**: 0 US dollars
- **Taxes paid on vested stock awards under employee stock plans**: negative 102,000,000 US dollars
- **Repurchases of common stock**: negative 752,000,000 US dollars
- **Dividends paid to common shareholders**: negative 43,000,000 US dollars
- **Dividends paid to preferred shareholders**: 0 US dollars
- **Repayments of debt**: negative 1,501,000,000 US dollars
- **Proceeds from debt**: 1,496,000,000 US dollars
- **Debt issuance costs**: 0 US dollars
- **Cash transferred to Sandisk related to Separation**: 0 US dollars
- **Operating adjustment reconciliation**: 2,986,000,000 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**: 2,398,000,000 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**: 145,000,000 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**: negative 1,000,000 US dollars
- **Ending cash on Apr 3, 2026**: 2,050,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 3,098,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 75,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 0.35×. 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**: 1,123,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 145,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 978,000,000 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 $1.12B of net income directly to operating cash and $2.08B 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: 1,123,000,000 US dollars minus 145,000,000 US dollars equals 978,000,000 US dollars.