Cash Flow Statement

The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

Accenture PLC, consolidated cash flow statement

US$ in thousands

12 months ended:	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
Net income	7,003,530)	6,988,960)	5,990,545)	5,185,313)	4,846,241)	4,214,594)
Depreciation, amortization and other	2,281,085)	2,088,216)	1,891,242)	1,773,124)	892,760)	926,776)
Share-based compensation expense	1,913,051)	1,679,789)	1,342,951)	1,197,806)	1,093,253)	976,908)
Deferred tax expense (benefit)	(268,953)	(213,294)	60,930)	170,951)	(96,360)	94,000)
Other, net	(219,082)	(195,975)	(342,849)	(243,867)	(87,522)	7,609)
Receivables and contract assets, current and non-current	87,669)	(2,411,735)	(1,471,613)	721,500)	(526,297)	(710,804)
Other current and non-current assets	(526,228)	(716,910)	(591,836)	(503,482)	(489,817)	(510,102)
Accounts payable	(171,217)	374,349)	825,472)	(359,682)	177,186)	(167,971)
Deferred revenues, current and non-current	159,819)	648,506)	554,830)	236,207)	258,067)	176,853)
Accrued payroll and related benefits	(261,913)	1,271,999)	1,445,010)	(7,845)	386,930)	646,416)
Income taxes payable, current and non-current	113,251)	473,313)	111,795)	55,198)	(162,916)	183,933)
Other current and non-current liabilities	(586,744)	(446,089)	(841,329)	(10,071)	335,428)	188,479)
Change in assets and liabilities, net of acquisitions	(1,185,363)	(806,567)	32,329)	131,825)	(21,419)	(193,196)
Adjustments to reconcile Net income to Net cash provided by operating activities	2,520,738)	2,552,169)	2,984,603)	3,029,839)	1,780,712)	1,812,097)
Net cash provided by operating activities	9,524,268)	9,541,129)	8,975,148)	8,215,152)	6,626,953)	6,026,691)
Purchases of property and equipment	(528,172)	(717,998)	(580,132)	(599,132)	(599,009)	(619,187)
Purchases of businesses and investments, net of cash acquired	(2,530,863)	(3,447,552)	(4,171,123)	(1,531,599)	(1,193,071)	(657,546)
Proceeds from the sale of businesses and investments, net of cash transferred	424,387)	(107,659)	413,553)	230,393)	27,951)	20,197)
Other investing, net	12,178)	12,580)	27,936)	5,819)	8,553)	6,932)
Net cash used in investing activities	(2,622,470)	(4,260,629)	(4,309,766)	(1,894,519)	(1,755,576)	(1,249,604)
Proceeds from issuance of shares	1,501,069)	1,349,064)	1,065,775)	955,308)	848,445)	753,146)
Purchases of shares	(4,330,403)	(4,116,378)	(3,703,124)	(2,915,847)	(2,691,114)	(2,639,094)
Proceeds from (repayments of) debt, net	93,258)	(16,453)	(7,798)	(6,719)	(4,772)	(4,195)
Cash dividends paid	(2,827,394)	(2,457,306)	(2,236,094)	(2,037,733)	(1,864,353)	(1,708,724)
Other financing, net	(81,856)	(69,953)	(45,096)	(44,101)	(55,377)	(110,161)
Net cash used in financing activities	(5,645,326)	(5,311,026)	(4,926,337)	(4,049,092)	(3,767,171)	(3,709,028)
Effect of exchange rate changes on cash and cash equivalents	(101,273)	(247,815)	13,799)	16,936)	(38,713)	(133,559)
Net increase (decrease) in cash and cash equivalents	1,155,199)	(278,341)	(247,156)	2,288,477)	1,065,493)	934,500)
Cash and cash equivalents, beginning of period	7,889,833)	8,168,174)	8,415,330)	6,126,853)	5,061,360)	4,126,860)
Cash and cash equivalents, end of period	9,045,032)	7,889,833)	8,168,174)	8,415,330)	6,126,853)	5,061,360)

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

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Cash flow statement item	Description	The company
Net cash provided by operating activities	Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.	Accenture PLC net cash provided by operating activities increased from 2021 to 2022 but then slightly decreased from 2022 to 2023.
Net cash used in investing activities	Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.	Accenture PLC net cash used in investing activities increased from 2021 to 2022 and from 2022 to 2023.
Net cash used in financing activities	Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.	Accenture PLC net cash used in financing activities decreased from 2021 to 2022 and from 2022 to 2023.

Accenture PLC (NYSE:ACN)

Cash Flow Statement