# WINMARK CORPORATION (WINA) FY2026 Q2 Statement of Cash Flows

- Company: WINMARK CORPORATION (WINA)
- Period: 2026-03-29 to 2026-06-27
- Filing: Q2 FY2026 10-Q, filed 2026-07-15, accession number 0000908315-26-000028
- Page: https://plicit.ai/financials/wina/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/wina-fy2026-q2-cash-flow-sankey.png

## Chart details

Cash flows for Mar 29, 2026 through Jun 27, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 28, 2026. Ending cash: Jun 27, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Mar 28, 2026**: 19,928,300 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 10,729,800 US dollars. Net cash provided.
- **Net Income**: 10,394,900 US dollars
- **Depreciation of property and equipment**: 92,400 US dollars
- **Amortization of intangible assets**: 88,500 US dollars
- **Compensation expense related to stock options**: 614,200 US dollars
- **Deferred income taxes**: 102,600 US dollars
- **Operating lease right of use asset amortization**: 93,000 US dollars
- **Tax benefits on exercised stock options**: 440,000 US dollars
- **Receivables**: 159,100 US dollars
- **Income tax receivable/payable**: negative 2,795,900 US dollars
- **Inventories**: negative 235,500 US dollars
- **Prepaid expenses**: 852,700 US dollars
- **Other assets**: negative 1,200 US dollars
- **Accounts payable**: 1,055,600 US dollars
- **Accrued and other liabilities**: negative 255,600 US dollars
- **Deferred revenue**: 125,000 US dollars
- **Investing activities**: negative 2,250,600 US dollars. Net cash used.
- **Capitalized software**: negative 2,210,300 US dollars
- **Purchase of property and equipment**: negative 40,300 US dollars
- **Financing activities**: negative 2,423,000 US dollars. Net cash used.
- **Proceeds from exercises of stock options**: 1,235,400 US dollars
- **Dividends paid**: negative 3,658,400 US dollars
- **Operating adjustment reconciliation**: 3,623,100 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**: 3,658,400 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**: 2,250,600 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**: 0 US dollars
- **Ending cash on Jun 27, 2026**: 25,984,500 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 30,658,100 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 6,056,200 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.03×. 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**: 10,729,800 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 40,300 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 10,689,500 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 $334.90K 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.
- Cash-flow net income is $10.39 M, derived by subtracting the earlier cumulative period; the income statement reports $10.39 M for the same period. The difference is $100.00. Neither amount has been adjusted.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 10,729,800 US dollars minus 40,300 US dollars equals 10,689,500 US dollars.
- Cash-flow net income is $10.39 M, derived by subtracting the earlier cumulative period; the income statement reports $10.39 M for the same period. The difference is $100.00. Neither amount has been adjusted.