Zoom Communications, Inc. (ZM) FY2027 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-02-01 to 2026-07-31

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Zoom Communications, Inc. cash flow reconciliation, Feb 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: $1,016,361,000.00Net income → Operating adjustments reconciliation: $951,761,000.00Stock-based compensation expense → Operating adjustments reconciliation: $358,737,000.00Deferred income taxes → Operating adjustments reconciliation: $341,465,000.00Deferred revenue → Operating adjustments reconciliation: $129,774,000.00Amortization of deferred contract acquisition costs → Operating adjustments reconciliation: $107,155,000.00Depreciation and amortization → Operating adjustments reconciliation: $65,112,000.00Prepaid expenses and other assets → Operating adjustments reconciliation: $45,906,000.00Non-cash operating lease cost → Operating adjustments reconciliation: $12,048,000.00Accounts payable → Operating adjustments reconciliation: $5,948,000.00Provision for accounts receivable allowances → Operating adjustments reconciliation: $5,326,000.00Unrealized foreign exchange losses (gains) → Operating adjustments reconciliation: $3,001,000.00Other → Operating adjustments reconciliation: $987,000.00Operating adjustments reconciliation → Gains on strategic investments, net: $1,766,500,000.00Operating adjustments reconciliation → Deferred contract acquisition costs: $186,162,000.00Operating adjustments reconciliation → Accounts receivable: $40,250,000.00Operating adjustments reconciliation → Operating lease liabilities, net: $14,091,000.00Operating adjustments reconciliation → Accrued expenses and other liabilities: $13,960,000.00Operating adjustments reconciliation → Amortization of discount/premium on marketable securities: $6,257,000.00Sales of marketable securities → investing reconciliation: $3,428,694,000.00Maturities of marketable securities → investing reconciliation: $1,238,601,000.00Proceeds from strategic investments → investing reconciliation: $309,000.00investing reconciliation → Purchases of marketable securities: $4,488,122,000.00investing reconciliation → Purchases of strategic investments: $441,074,000.00investing reconciliation → Cash paid for acquisition, net of cash acquired: $248,655,000.00investing reconciliation → Purchases of property and equipment: $43,466,000.00investing reconciliation → Payments to Acquire Intangible Assets: $524,000.00Net cash used in financing activities → financing reconciliation: $795,221,000.00Proceeds from issuance of common stock for employee stock purchase plan → financing reconciliation: $40,892,000.00Proceeds from employee equity transactions to be remitted (remitted) to employees and tax authorities, net → financing reconciliation: $6,285,000.00Proceeds from exercise of stock options → financing reconciliation: $1,552,000.00financing reconciliation → Cash paid for repurchases of common stock, including excise taxes: $722,189,000.00financing reconciliation → Taxes paid related to net share settlement of equity awards: $121,761,000.00Net cash used in investing activities → investing reconciliation: $554,237,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $1,283,781,000.00Net cash from operating activities → Cash sources and uses: $1,016,361,000.00Cash sources and uses → Exchange-rate effect: $2,136,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $948,548,000.00Cash sources and uses → Net cash used in investing activities: $554,237,000.00Cash sources and uses → Net cash used in financing activities: $795,221,000.00Net income: $1,968,122,000.00Net income+$1.97 BStock-based compensation expense: $358,737,000.00Stock-based compensation+$358.74 MAmortization of deferred contract acquisition costs: $107,155,000.00Acquisition cost amortization+$107.16 MDepreciation and amortization: $65,112,000.00Depreciation & amortization+$65.11 MDeferred income taxes: $341,465,000.00Deferred income taxes+$341.47 MGains on strategic investments, net: -$1,766,500,000.00Investment gain & loss−$1.77 BProvision for accounts receivable allowances: $5,326,000.00Credit loss provision+$5.33 MUnrealized foreign exchange losses (gains): $3,001,000.00Unrealized FX gain & loss+$3.00 MNon-cash operating lease cost: $12,048,000.00Operating lease amortization+$12.05 MAmortization of discount/premium on marketable securities: -$6,257,000.00Investment discount & premium−$6.26 MOther: $987,000.00Other operating, net+$987.00 KAccounts receivable: -$40,250,000.00Accounts receivable−$40.25 MPrepaid expenses and other assets: $45,906,000.00Prepaid & other assets+$45.91 MDeferred contract acquisition costs: -$186,162,000.00Deferred contract costs, net−$186.16 MAccounts payable: $5,948,000.00Accounts payable+$5.95 MAccrued expenses and other liabilities: -$13,960,000.00Accrued & other liabilities−$13.96 MDeferred revenue: $129,774,000.00Deferred revenue+$129.77 MOperating lease liabilities, net: -$14,091,000.00Operating lease liabilities−$14.09 MNet cash from operating activities: $1,016,361,000.00Operating cash+$1.02 BOperating adjustments reconciliation: $2,027,220,000.00Proceeds from exercise of stock options: $1,552,000.00Stock option exercises+$1.55 MProceeds from issuance of common stock for employee stock purchase plan: $40,892,000.00Stock plan proceeds+$40.89 MProceeds from employee equity transactions to be remitted (remitted) to employees and tax authorities, net: $6,285,000.00Employee equity remittances, net+$6.29 MCash paid for repurchases of common stock, including excise taxes: -$722,189,000.00Common stock repurchases−$722.19 MTaxes paid related to net share settlement of equity awards: -$121,761,000.00Stock-award tax withholding−$121.76 MNet cash used in financing activities: -$795,221,000.00. Cash required to fund net payments.Financing cash−$795.22 Mfinancing reconciliation: $843,950,000.00Purchases of marketable securities: -$4,488,122,000.00AFS securities purchases−$4.49 BMaturities of marketable securities: $1,238,601,000.00AFS securities maturities+$1.24 BSales of marketable securities: $3,428,694,000.00AFS securities sales+$3.43 BPurchases of property and equipment: -$43,466,000.00PP&E purchases−$43.47 MPurchases of strategic investments: -$441,074,000.00Long-term investment purchases−$441.07 MProceeds from strategic investments: $309,000.00Long-term investments sold+$309.00 KCash paid for acquisition, net of cash acquired: -$248,655,000.00Acquisitions, net of cash−$248.66 MPayments to Acquire Intangible Assets: -$524,000.00Intangible asset purchases−$524.00 KNet cash used in investing activities: -$554,237,000.00. Cash required to fund net payments.Investing cash−$554.24 Minvesting reconciliation: $5,221,841,000.00Cash sources and uses: $2,300,142,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $1,283,781,000.00Beginning cash$1.28 BEnding cash: Cash, cash equivalents, and restricted cash: $948,548,000.00Ending cash$948.55 MExchange-rate effect: -$2,136,000.00FX effect−$2.14 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$972.90 MOperating cash − cash spent on PP&ECash flow / Net income0.52×Operating cash flow ÷ net incomeNet cash change−$335.23 MEnding cash − beginning cash
Chart details

Zoom Communications, Inc. cash flow reconciliation, Feb 1, 2026 through Jul 31, 2026

Cash flows for Feb 1, 2026 through Jul 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jan 31, 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 Jan 31, 2026
1,283,781,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
1,016,361,000 US dollars. Net cash provided.
Net income
1,968,122,000 US dollars
Stock-based compensation expense
358,737,000 US dollars
Amortization of deferred contract acquisition costs
107,155,000 US dollars
Depreciation and amortization
65,112,000 US dollars
Deferred income taxes
341,465,000 US dollars
Gains on strategic investments, net
negative 1,766,500,000 US dollars
Provision for accounts receivable allowances
5,326,000 US dollars
Unrealized foreign exchange losses (gains)
3,001,000 US dollars
Non-cash operating lease cost
12,048,000 US dollars
Amortization of discount/premium on marketable securities
negative 6,257,000 US dollars
Other
987,000 US dollars
Accounts receivable
negative 40,250,000 US dollars
Prepaid expenses and other assets
45,906,000 US dollars
Deferred contract acquisition costs
negative 186,162,000 US dollars
Accounts payable
5,948,000 US dollars
Accrued expenses and other liabilities
negative 13,960,000 US dollars
Deferred revenue
129,774,000 US dollars
Operating lease liabilities, net
negative 14,091,000 US dollars
Investing activities
negative 554,237,000 US dollars. Net cash used.
Purchases of marketable securities
negative 4,488,122,000 US dollars
Maturities of marketable securities
1,238,601,000 US dollars
Sales of marketable securities
3,428,694,000 US dollars
Purchases of property and equipment
negative 43,466,000 US dollars
Purchases of strategic investments
negative 441,074,000 US dollars
Proceeds from strategic investments
309,000 US dollars
Cash paid for acquisition, net of cash acquired
negative 248,655,000 US dollars
Payments to Acquire Intangible Assets
negative 524,000 US dollars
Financing activities
negative 795,221,000 US dollars. Net cash used.
Proceeds from exercise of stock options
1,552,000 US dollars
Proceeds from issuance of common stock for employee stock purchase plan
40,892,000 US dollars
Proceeds from employee equity transactions to be remitted (remitted) to employees and tax authorities, net
6,285,000 US dollars
Cash paid for repurchases of common stock, including excise taxes
negative 722,189,000 US dollars
Taxes paid related to net share settlement of equity awards
negative 121,761,000 US dollars
Operating adjustment reconciliation
2,027,220,000 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
843,950,000 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
5,221,841,000 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 2,136,000 US dollars
Ending cash on Jul 31, 2026
948,548,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
2,300,142,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 335,233,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.52×. 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
1,016,361,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
43,466,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
972,895,000 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 $1.02B of net income directly to operating cash and $951.76M 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: 1,016,361,000 US dollars minus 43,466,000 US dollars equals 972,895,000 US dollars.
Zoom Communications, Inc. (ZM) FY2027 YTD Q2 Statement of Cash Flows Sankey chart
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