Filing Flows

Filing Flows › Companies › Build-A-Bear Workshop › Cash flow

Build-A-Bear Workshop cash flow, quarter by quarter

Latest: Q2 FY27 · from the cash-flow statements filed with the SEC

Free cash flow−$3.6M in Q2 FY27 · $24.5M over twelve months

Operating cash flow$4.9M
Capital spending−$8.6M
Free cash flow−$3.6M
Cash / net income0.6×
Cash conversion cycle128 days

Analysis

In Q2 FY27, Build-A-Bear Workshop generated $4.9M of operating cash flow and spent $8.6M on capital projects, leaving free cash flow of −$3.6M.

Over the twelve months to Aug 1, 2026, operating cash flow was $59.2M; the largest uses were buybacks ($37.6M), capital spending ($34.6M), dividends ($11.5M); the cash balance fell by $25.1M.

Operating cash flow was $4.9M against net income of $8.8M — 0.6× profit, less cash than reported earnings, worth checking against working capital. The largest differences: payables −$18.7M, depreciation & amortization +$4.1M, inventory −$3.4M.

Its cash conversion cycle was 128 days (receivables 19 + inventory 137 − payables 28).

Free cash flow

Build-A-Bear Workshop: free cash flow by quarterBuild-A-Bear Workshop: free cash flow by quarter$9.8MQ4 FY25$24.9MQ1 FY26$793KQ2 FY26$1.7MQ3 FY26$12.1MQ4 FY26$14.4MQ1 FY27−$3.6MQ2 FY27
Operating cash flow less capital spending.
Build-A-Bear Workshop: operating cash flow against capital spendingBuild-A-Bear Workshop: operating cash flow against capital spendingOperating cash flowCapital spending$19.5M$9.7MQ4 FY25$27.8M$2.9MQ1 FY26$4.2M$3.4MQ2 FY26$8.2M$6.5MQ3 FY26$24.8M$12.7MQ4 FY26$21.2M$6.9MQ1 FY27$4.9M$8.6MQ2 FY27
Latest (Q2 FY27): Operating cash flow $4.9M, Capital spending $8.6M.

Capital allocation, year by year

Build-A-Bear Workshop: where the cash came from (up) and went (down), by fiscal yearBuild-A-Bear Workshop: where the cash came from (up) and went (down), by fiscal yearOperating cash flowCapital spendingBuybacksDividendsFY22: Operating cash flow $28.1MFY22: Capital spending −$8.1MFY22: Buybacks −$4.4MFY22: Dividends −$19.9M$28.1MFY22FY23: Operating cash flow $47.3MFY23: Capital spending −$13.6MFY23: Buybacks −$24.2MFY23: Dividends −$292K$47.3MFY23FY24: Operating cash flow $64.3MFY24: Capital spending −$18.3MFY24: Buybacks −$20.5MFY24: Dividends −$22.1M$64.3MFY24FY25: Operating cash flow $47.1MFY25: Capital spending −$19.3MFY25: Buybacks −$31.3MFY25: Dividends −$11.0M$47.1MFY25FY26: Operating cash flow $65.1MFY26: Capital spending −$25.5MFY26: Buybacks −$27.7MFY26: Dividends −$11.5M$65.1MFY26
Over these 5 years operating cash flow totalled $252M; the largest uses were buybacks ($108M) and capital spending ($84.9M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$14.0M
Debtnone
Net cash$14.0M

Build-A-Bear Workshop funds itself: free cash flow was $24.5M over the last twelve months, with $14.0M of cash and investments and no debt on the balance sheet.

Where the cash came from and went

Build-A-Bear Workshop: sources (+) and uses (−) of cash, Q2 FY27Build-A-Bear Workshop: sources (+) and uses (−) of cash, Q2 FY27Cash drawn (+) / kept (−)$12.2MCapital spending−$8.6MBuybacks−$5.6MOperating cash flow$4.9MDividends−$2.9MOther financing−$103KExchange rates$7K
Build-A-Bear Workshop: sources (+) and uses (−) of cash, TTM to Q2 FY27Build-A-Bear Workshop: sources (+) and uses (−) of cash, TTM to Q2 FY27Operating cash flow$59.2MBuybacks−$37.6MCapital spending−$34.6MCash drawn (+) / kept (−)$25.1MDividends−$11.5MOther financing−$628KExchange rates$11K

From profit to cash

Build-A-Bear Workshop: net income to operating cash flow, Q2 FY27Build-A-Bear Workshop: net income to operating cash flow, Q2 FY27Net income$8.8MDepreciation & amortization$4.1MStock-based pay−$818KDeferred taxes$52KGains on disposals−$13KReceivables$2.1MInventory−$3.4MPayables−$18.7MDeferred revenue−$457KPrepaid and other assets$778KOperating cash flow$4.9M
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q2 FY271913728128
Q1 FY271916031148
Q4 FY26111092298
Q3 FY261113127114
Q2 FY261013328115
Q1 FY261111727101
Q4 FY259982483

Every quarter

QuarterOperating cash flowCapital spendingBuybacksDividendsCash drawn (+) / kept (−)Free cash flow
Q2 FY27$4.9M−$8.6M−$5.6M−$2.9M$12.2M−$3.6M
Q1 FY27$21.2M−$6.9M−$11.5M−$2.9M$508K$14.4M
Q4 FY26$24.8M−$12.7M−$10.2M−$2.8M$982K$12.1M
Q3 FY26$8.2M−$6.5M−$10.2M−$2.9M$11.4M$1.7M
Q2 FY26$4.2M−$3.4M−$3.1M−$2.9M$5.2M$793K
Q1 FY26$27.8M−$2.9M−$4.2M−$2.9M−$16.6M$24.9M
Q4 FY25$19.5M−$9.7M−$8.1M−$2.7M$1.2M$9.8M

Build-A-Bear Workshop: income statement and cash flow

Build-A-Bear Workshop, Q2 FY27: revenue $115M (-7% year over year), operating margin 10.1%. The chart follows the revenue to costs, profit and cash.

Build-A-Bear Workshop: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.