For Under Armour: distinguish operating assets, non-operating assets, operating liabilities, non-operating liabilities
Under Armour, Inc. and Subsidiaries Consolidated Statement of Cash Flows (In thousands, except share data) December 31, 2019 Cash flows from operating activities Net income (loss) 92,139 Adjustments to reconcile net income (loss) to net cash provided by operating activities Depreciation and amortization Unrealized foreign currency exchange rate gain (loss) Impairment charges Amortization of bond premium Loss on disposal of property and equipment Stock-based compensation Excess tax benefit (loss) from stock-based compensation arrangements Deferred income taxes 186,425 (2,073) 39,000 254 4,640 29,618 0 38,132 (26,096) (45,450) 149,519 24,334 19,966 59,458 (18,987) (80,710) 18,862 509,031 (145,802) Changes in reserves and allowances Changes in operating assets and liabilities: Accounts receivable Inventories Prepaid expenses and other assets Other non-current assets Accounts payable Accrued expenses and other liabilities Customer refund liability Income taxes payable and receivable Net cash provided by operating activities Cash flows from investing activities Purchases of property and equipment Sale of property and equipment Purchases of property and equipment from related parties Purchase of equity method investment Purchases of available for sale securities Sales of available for sale securities Purchases of other assets Net cash (used in) provided by investing activities Cash flows from financing activities Proceeds from long term debt and revolving credit facility Payments on long term debt and revolving credit facility Employee taxes paid for shares withheld for income taxes Proceeds from exercise of stock options and other stock issuances Other financing fees Payments of debt financing costs cash dividends paid contingent consideration payments for acquisitions Net cash used in financing activities Effect of exchange rate changes on cash, cash equivalents and restricted cash Net increase in cash, cash equivalents and restricted cash Cash, cash equivalents and restricted cash Beginning of period End of period (1,311) (147,113) 25,000 (162,817) (4,235) 7,472 63 (2,553) (137,090) 5,100 229,948 566,090 796,008 (8,084) Non-cash investing and financing activities Change in accrual for property and equipment NonOcash dividends Other supplemental information Cash paid (received) for income taxes, net of refunds Cash paid for interest, net of capitalized interest 23,352 18,031 Under Armour, Inc. and Subsidiaries Consolidated Balance Sheets (In thousands, except share data) Operating/Non Operating December 31, Assets Current assets Cash and cash equivalents Accounts receivable, net Inventories Prepaid expenses and other current assets Total current assets Property and equipment, net Operating lease right-of-use assets Goodwill Intangible assets, net Deferred income taxes Other long term assets Total assets Liabilities and Stockholders' Equity Current liabilities Revolving Credit Facility, current Accounts payable Accrued expenses Customer refund liabilities Operating lease liabilities Current maturities of long term debt Other current liabilities Total current liabilities Long term debt, net of current maturities Operating lease liabilities, non-current Other long term liabilities Total liabilities
