WD-40 COMPANY (WDFC) FY2026 YTD Q3 Statement of Cash Flows
2025-09-01 to 2026-05-31
Statement of Cash Flows
2025-09-01 to 2026-05-31
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Chart details
WD-40 COMPANY cash flow reconciliation, Sep 1, 2025 through May 31, 2026
Cash flows for Sep 1, 2025 through May 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Aug 31, 2025. Ending cash: May 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Aug 31, 2025
- 58,130,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 54,825,000 US dollars. Net cash provided.
- Net income
- 67,985,000 US dollars
- Depreciation and amortization
- 7,905,000 US dollars
- Amortization of cloud computing implementation costs
- 1,319,000 US dollars
- Deferred income taxes
- negative 665,000 US dollars
- Tax benefit from release of uncertain tax position
- 0 US dollars
- Stock-based compensation
- 6,067,000 US dollars
- Unrealized foreign currency exchange (gains) losses
- negative 431,000 US dollars
- Provision for credit losses
- 819,000 US dollars
- Write-off of inventories
- 1,398,000 US dollars
- Other
- negative 112,000 US dollars
- Trade and other accounts receivable
- negative 29,087,000 US dollars
- Inventories
- 1,330,000 US dollars
- Other assets
- 3,144,000 US dollars
- Operating lease assets and liabilities, net
- negative 514,000 US dollars
- Accounts payable and accrued liabilities
- negative 5,073,000 US dollars
- Accrued payroll and related expenses
- negative 1,123,000 US dollars
- Other long-term liabilities and income taxes payable
- 1,863,000 US dollars
- Investing activities
- negative 3,379,000 US dollars. Net cash used.
- Purchases of property and equipment
- negative 3,924,000 US dollars
- Proceeds from sales of property and equipment
- 545,000 US dollars
- Financing activities
- negative 51,349,000 US dollars. Net cash used.
- Repayments of long-term senior notes
- negative 800,000 US dollars
- Dividends paid
- negative 40,306,000 US dollars
- Net proceeds from revolving credit facility
- 14,535,000 US dollars
- Shares withheld to cover taxes upon settlement of equity awards
- negative 2,232,000 US dollars
- Treasury stock purchases
- negative 22,546,000 US dollars
- Operating adjustment reconciliation
- 37,005,000 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
- 65,884,000 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
- 3,924,000 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
- 910,000 US dollars
- Ending cash on May 31, 2026
- 59,137,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 113,865,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 1,007,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 0.81×. 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
- 54,825,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 3,924,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 50,901,000 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 $54.83M of net income directly to operating cash and $13.16M 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: 54,825,000 US dollars minus 3,924,000 US dollars equals 50,901,000 US dollars.
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