Statement of Cash Flow

Quarterly Annual

Selected Quarter:

31-Jan
2021

Cash received and spent on operating activites of business — buying materials, paying salaries, receiving payments from clients, etc

40.4% - Deferred revenue

24.2% - Stock-based compensation

15.8% - Depreciation and amortization

12.4% - Amortization of debt original issue discount and issuance cost

4.2% - Other assets

2.0% - Amortization of deferred commission costs

0.6% - Prepaid expenses and other assets

0.3% - Accounts payable

0.1% - (Accretion) amortization of (discount) premium on marketable securities

0.0% - Gain on conversion of convertible senior notes

SOURCEs

0.0% 15.8% 40.4% 4.2% 12.4% 24.2%

100 %

USES

9.1% 26.3% 5.7% 31.5% 27.3%

31.5% - Accrued expenses and other liabilities

27.3% - Net income (loss)

26.3% - Accounts receivable

5.7% - Deferred commissions

0.1% - Repayments of convertible senior notes attributable to debt discount

0.1% - Other

	2016 31-Jan	2016 30-Apr	2016 31-Jul	2016 31-Oct	2017 31-Jan	2017 30-Apr	2017 31-Jul	2017 31-Oct	2018 31-Jan	2018 30-Apr	2018 31-Jul	2018 31-Oct	2019 31-Jan	2019 30-Apr	2019 31-Jul	2019 31-Oct	2020 31-Jan	2020 30-Apr	2020 31-Jul	2020 31-Oct	Selected Quarter: 2021 31-Jan	Last Twelve Months LTM 2021 31-Jan	Last Quarter Annualized LQA 2021 31-Jan
Net income (loss)	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	($20,468)	($19,994)	($26,317)	($24,053)	($14,816)	($43,116)	($60,798)	($61,387)	($180,117)	($245,548)
Depreciation and amortization	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	4,036	7,294	7,835	9,388	10,502	12,418	13,609	35,576	72,105	142,304
Amortization of deferred commission costs	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	1,980	2,329	2,366	2,881	3,162	3,275	3,665	4,602	14,704	18,408
Amortization of debt original issue discount and issuance cost Amortization of debt original issue discount and issuance cost	-	-	-	-	-	-	-	-	$45,679	$45,679	$45,679	$45,679	$45,679	2,961	8,037	12,352	12,572	11,950	19,407	27,370	27,814	86,541	111,256
Stock-based compensation	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	16,845	21,268	21,955	21,308	24,197	33,843	36,811	54,572	149,423	218,288
(Accretion) amortization of (discount) premium on marketable securities (Accretion) amortization of (discount) premium on marketable securities	-	-	-	-	-	-	-	-	-	-	$45,679	$45,679	$45,679	731	(63)	(294)	(49)	471	628	(230)	169	1,038	676
Gain on conversion of convertible senior notes	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	(2,571)	(631)	36	12	(3,154)	48
Repayments of convertible senior notes attributable to debt discount Repayments of convertible senior notes attributable to debt discount	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	(10,604)	(15,732)	(872)	(201)	(27,409)	(804)
Change in fair value of preferred stock warrant liability Change in fair value of preferred stock warrant liability	$45,679	-	-	-	$45,679	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other non-cash items	-	$45,679	$45,679	$45,679	-	$45,679	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Accounts receivable	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	29,405	(8,955)	3,405	(35,009)	26,633	(7,050)	2,936	(59,276)	(36,757)	(237,104)
Prepaid expenses and other assets	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	(4,370)	(3,292)	(2,177)	(6,541)	5,945	1,108	(5,462)	1,363	2,954	5,452
Other assets	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	1,895	(2,665)	(2,228)	12,174	595	306	(3,631)	9,516	6,786	38,064
Accounts payable	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	(788)	(3,685)	347	406	(885)	(856)	306	584	(851)	2,336
Deferred commissions	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	(3,763)	(6,176)	(5,552)	(10,740)	(2,007)	(4,044)	(5,304)	(12,802)	(24,157)	(51,208)
Accrued expenses and other liabilities	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	(3,519)	(542)	10,956	(27,622)	(20,742)	22,031	3,652	(70,936)	(65,995)	(283,744)
Deferred revenue	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	(6,244)	7,883	3,726	68,308	(17,303)	(617)	6,290	90,960	79,330	363,840
Other	-	-	-	-	$45,679	-	$45,679	$45,679	$45,679	-	$45,679	$45,679	$45,679	92	(187)	(542)	(744)	881	2,419	623	(162)	3,761	(648)
Net cash provided by (used in) operating activities	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$18,793	$1,252	$25,832	$22,279	$15,408	$23,389	$19,001	$20,404	$78,202	$81,616

Selected Quarter:

31-Jan
2021

Cash spent on acquiring plant, equipment and other businesses, cash recei0 from sale of plant, equipment and subsidiaries as well cash parked temporarily in different securities - government bonds typically

4.5% - Maturities of marketable securities

0.5% - Sale of marketable securities

SOURCEs

95.0% 4.5%

100 %

USES

22.9% 76.9%

76.9% - Acquisitions

22.9% - Purchases of marketable securities

0.2% - (Purchase) sale of property and equipment

	2016 31-Jan	2016 30-Apr	2016 31-Jul	2016 31-Oct	2017 31-Jan	2017 30-Apr	2017 31-Jul	2017 31-Oct	2018 31-Jan	2018 30-Apr	2018 31-Jul	2018 31-Oct	2019 31-Jan	2019 30-Apr	2019 31-Jul	2019 31-Oct	2020 31-Jan	2020 30-Apr	2020 31-Jul	2020 31-Oct	Selected Quarter: 2021 31-Jan	Last Twelve Months LTM 2021 31-Jan	Last Quarter Annualized LQA 2021 31-Jan
Purchases of marketable securities	-	-	-	-	-	-	-	-	-	-	$45,679	$45,679	$45,679	(64,789)	(194,202)	(59,768)	(264,392)	(49,514)	(197,072)	(541,461)	(229,704)	(1,017,751)	(918,816)
Sale of marketable securities	-	-	-	-	-	-	-	-	-	-	-	-	-	199,314	-	-	-	2,929	22,084	805,112	4,998	835,123	19,992
Maturities of marketable securities	-	-	-	-	-	-	-	-	-	-	-	$45,679	$45,679	44,796	-	-	21,567	137,143	146,947	67,883	44,622	396,595	178,488
(Purchase) sale of property and equipment	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	(2,654)	(3,519)	(3,689)	(2,108)	(3,599)	(3,429)	(2,531)	(1,933)	(11,492)	(7,732)
Acquisitions	$45,679	-	-	-	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	-	(210,468)	1,963	(99,901)	(3,604)	(83,734)	(6,783)	(769,476)	(863,597)	(3,077,904)
Net cash provided by (used in) investing activities	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$176,667	($408,189)	($61,494)	($344,834)	$83,355	($115,204)	$322,220	($951,493)	($661,122)	($3,805,972)

Selected Quarter:

31-Jan
2021

Items in this group are concerned with borrowing funds, repaying debt, issuing equity, buying back shares, etc.

100.0% - Proceeds from issuance of common stock upon exercise of stock options

SOURCEs

100.0%

100 %

USES

77.0% 23.0%

23.0% - Repayment of convertible senior notes

	2016 31-Jan	2016 30-Apr	2016 31-Jul	2016 31-Oct	2017 31-Jan	2017 30-Apr	2017 31-Jul	2017 31-Oct	2018 31-Jan	2018 30-Apr	2018 31-Jul	2018 31-Oct	2019 31-Jan	2019 30-Apr	2019 31-Jul	2019 31-Oct	2020 31-Jan	2020 30-Apr	2020 31-Jul	2020 31-Oct	Selected Quarter: 2021 31-Jan	Last Twelve Months LTM 2021 31-Jan	Last Quarter Annualized LQA 2021 31-Jan
Issuance of common stock	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Issuance of convertible preferred stock	$45,679	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Issuance of common stock under Employee Stock Purchase Plan (ESPP) Issuance of common stock under Employee Stock Purchase Plan (ESPP)	-	-	-	-	-	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	5,396	-	6,059	-	7,391	-	8,240	-	15,631	-
Proceeds from issuance of common stock upon exercise of stock options Proceeds from issuance of common stock upon exercise of stock options	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	4,339	6,570	3,186	3,686	2,938	6,671	4,816	4,807	19,232	19,228
Proceeds from exercise of preferred stock warrants	$45,679	-	-	-	$45,679	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Issuance of senior convertible notes	-	-	-	-	-	-	-	-	$45,679	$45,679	$45,679	$45,679	$45,679	-	786,567	(410)	-	-	1,355,367	(301)	-	1,355,066	-
Repayment of convertible senior notes principal	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	(81,444)	-	-	-	-	-
Repayment of convertible senior notes	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	(549,278)	(4,966)	(1,108)	(555,352)	(4,432)
Excess tax benefit from stock-based compensation	-	$45,679	$45,679	$45,679	$45,679	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Purchase of capped calls	-	-	-	-	-	-	-	-	$45,679	-	-	-	-	-	(118,738)	-	-	-	(192,786)	-	-	(192,786)	-
Net cash provided by (used in) financing activities	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$9,735	$674,399	$8,835	$3,686	($71,115)	$701,418	$7,789	$3,699	$641,791	$14,796

Selected Quarter:

31-Jan
2021

Grand Total for sum of cash flows coming from operations, investing and financing

($927,080,000)

	2016 31-Jan	2016 30-Apr	2016 31-Jul	2016 31-Oct	2017 31-Jan	2017 30-Apr	2017 31-Jul	2017 31-Oct	2018 31-Jan	2018 30-Apr	2018 31-Jul	2018 31-Oct	2019 31-Jan	2019 30-Apr	2019 31-Jul	2019 31-Oct	2020 31-Jan	2020 30-Apr	2020 31-Jul	2020 31-Oct	Selected Quarter: 2021 31-Jan	Last Twelve Months LTM 2021 31-Jan	Last Quarter Annualized LQA 2021 31-Jan
Cash and equivalents - Beginning of period	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$141,319	-	-	$587,149	$268,280	-	-	$1,254,669	-	$5,018,676
Effect of changes in foreign exchange rates on cash	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	241	(113)	310	-	1,240
(Decrease) increase in cash and cash equivalents	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	205,195	267,462	(26,827)	(318,869)	27,648	609,844	348,897	(927,080)	-	(3,708,320)
Cash and equivalents - End of period	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$346,514	$267,462	($26,827)	$268,280	$295,928	$609,844	$348,897	$327,589	-	$1,310,356

Coupa Software Inc

Short Description

Statement of Cash Flow