HEALTHEQUITY, INC.

Annual Trend FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Net Income (Loss) Attributable to Parent $26.4m $47.4m $73.9m $39.7m $8.8m ($44.3m) ($26.1m) $55.7m $96.7m $215.2m
Net Income (Loss) Available to Common Stockholders, Basic $26.4m $47.4m $73.9m $39.7m $8.8m ($44.3m) ($26.1m) $55.7m $96.7m $215.2m
Depreciation, Depletion and Amortization $13.2m $16.0m $18.2m $55.4m $115.9m $137.2m $161.2m $153.1m $162.5m $154.7m
Amortization of Debt Issuance Costs $68k $87k $933k $2.7m $5.1m $4.4m $3.3m $2.9m $2.1m $1.1m
Amortization of Debt Issuance Costs and Discounts $60k $2.7m $5.1m $4.4m $3.3m $2.9m $2.1m $1.1m
Amortization of Intangible Assets $11.2m $13.2m $14.7m $46.5m $99.9m $122.5m $148.9m $144.3m $157.8m $152.7m
Depreciation $2.0m $2.8m $3.5m $8.9m $16.0m $14.7m $12.3m $8.8m $4.6m $2.0m
Deferred Income Tax Expense (Benefit) ($2.9m) $4.3m $408k $3.7m ($5.1m) ($23.3m) ($17.2m) ($14.0m) ($12.8m) $39.8m
Share-based Payment Arrangement, Noncash Expense $8.4m $14.3m $21.1m $39.8m $42.9m $52.8m $62.6m $77.2m $96.4m $73.1m
Share-based Payment Arrangement, Expense $8.4m $14.3m $21.1m $45.4m $42.9m $53.1m $62.6m $77.2m $96.4m $73.1m
Goodwill, Impairment Loss $0 $0 $0 $0 $0 $0 $0
Impairment of Intangible Assets, Finite-lived $0
Operating Lease, Impairment Loss $11.2m $0 $0
Gain (Loss) on Disposition of Intangible Assets ($700k) ($700k)
Gain (Loss) on Extinguishment of Debt $0 $0 ($4.0m) $0 ($1.2m) ($1.6m) $0
Income Tax Expense (Benefit) $13.7m $4.8m $1.9m $3.5m ($4.7m) ($22.5m) ($12.0m) $19.3m $19.3m $62.2m
Interest Expense Nonoperating $60.6m $57.1m
Operating Lease, Expense $9.1m
Other Nonoperating Income (Expense) ($1.1m) ($2.2m) ($1.9m) ($9.1m) $5.0m ($5.9m) $1.3m $12.8m $14.3m $12.1m
Changes in operating assets and liabilities:
Additional Financial Items
Increase (Decrease) in Accounts Receivable $2.7m $4.7m $4.3m $5.0m $413k $11.2m $9.6m $8.1m $13.1m $5.7m
Increase (Decrease) in Inventories ($28k) ($377k)
Increase (Decrease) in Accounts Payable $567k ($581k) $863k ($3.8m)
Equity Securities, FV-NI, Gain (Loss) $27.8m $0 $1.7m $0 $0
Gain (Loss) on Investments $0
General and Administrative Expense $20.2m $25.1m $33.0m $60.6m $84.5m $84.4m $95.6m $103.7m $132.3m $119.9m
Goodwill $4.7m $4.7m $4.7m $1.3b $1.3b $1.6b $1.6b $1.6b $1.6b $1.6b
Nonoperating Income (Expense) ($33.9m) ($29.9m) ($42.5m) ($47.2m) ($42.7m) ($46.3m) ($45.0m)
Operating Expenses $65.1m $80.5m $103.5m $248.9m $381.3m $447.9m $481.0m $504.9m $614.9m $590.7m
Proceeds from Stock Options Exercised $7.1m $14.6m $22.9m $11.3m $8.6m $9.8m $6.7m $6.5m $9.4m $11.4m
Net Cash Provided by (Used in) Operating Activities $45.6m $81.7m $113.4m $105.0m $181.6m $141.0m $150.7m $242.8m $339.9m $457.1m
Cash flows from investing activities:
Payments to Acquire Property, Plant, and Equipment $3.6m $5.5m $3.9m $7.3m $13.1m $8.9m $3.4m $1.7m $2.1m $2.0m
Payments to Acquire Businesses, Net of Cash Acquired $1.6b $0 $504.5m $0 $0
Payments to Acquire Investments $379k $483k $728k $53.8m $0 $0
Gain (Loss) on Sale of Investments $23.2m $0 $1.7m $0 $0
Net Cash Provided by (Used in) Investing Activities ($13.1m) ($36.7m) $25.7m ($1.7b) ($97.0m) ($639.2m) ($119.1m) ($46.1m) ($505.5m) ($47.1m)
Cash flows from financing activities:
Proceeds from Issuance of Long-term Debt $0 $0 $1.2b $0 $950.0m $0 $0 $736.9m $0
Repayments of Long-term Debt $7.8m $239.1m $1.0b $8.8m $54.4m $561.9m $100.0m
Proceeds from Issuance of Common Stock $7.1m $14.6m $22.9m $458.5m $286.8m $456.6m $0 $0 $9.4m $11.4m
Payments for Repurchase of Common Stock $121.5m $299.3m
Dividends paid $0
Net Cash Provided by (Used in) Financing Activities $23.8m $14.6m $22.9m $1.5b $52.4m $394.9m ($2.7m) ($47.0m) $57.6m ($387.0m)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect $56.3m $59.5m $162.0m ($169.7m) $137.1m ($103.4m) $28.9m $149.7m ($108.0m) $23.0m
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $191.7m $328.8m $225.4m $254.3m $404.0m $295.9m $318.9m
Cash, Cash Equivalents, and Short-term Investments $180.6m $240.6m $361.5m
Supplemental disclosure of cash flow information:
Interest Paid, Excluding Capitalized Interest, Operating Activities ($213k) ($203k) $203k $21.8m $27.7m $16.1m $43.6m $49.6m $58.6m $52.2m
Income Taxes Paid, Net $863k $27k $587k $9.3m ($6.0m) ($5.6m) $1.5m $35.4m $26.1m $8.0m

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.