CSX Corp. (CSX)

Cash Flow Statement

Difficulty: Beginner

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

CSX Corp., consolidated cash flow statement

US$ in millions

	12 months ended	Dec 31, 2018		Dec 31, 2017		Dec 30, 2016		Dec 25, 2015		Dec 26, 2014
	Net earnings
	Depreciation
	Restructuring charge
	Cash payments for restructuring charge
	Deferred income taxes
	Earnings of equity-method investments
	Contributions to qualified pension plans
	Gain on property dispositions
	Other operating activities
	Accounts receivable
	Other current assets
	Accounts payable
	Income and other taxes payable
	Other current liabilities
	Changes in operating assets and liabilities
	Adjustments to reconcile net earnings to net cash provided by operating activities
	Net cash provided by operating activities
	Property additions
	Purchase of short-term investments
	Proceeds from sales of short-term investments
	Proceeds from property dispositions
	Other investing activities
	Net cash used in investing activities
	Long-term debt issued
	Long-term debt repaid
	Dividends paid
	Shares repurchased
	Other financing activities
	Net cash used in financing activities
	Net increase (decrease) in cash and cash equivalents
	Cash and cash equivalents at beginning of period
	Cash and cash equivalents at end of period

Based on: 10-K (filing date: 2019-02-06), 10-K (filing date: 2018-02-07), 10-K (filing date: 2017-02-14), 10-K (filing date: 2016-02-10), 10-K (filing date: 2015-02-11).

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.	CSX Corp.’s net cash provided by operating activities increased from 2016 to 2017 and from 2017 to 2018.
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.	CSX Corp.’s net cash used in investing activities increased from 2016 to 2017 but then slightly declined from 2017 to 2018 not reaching 2016 level.
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.	CSX Corp.’s net cash used in financing activities declined from 2016 to 2017 and from 2017 to 2018.

	CSX Corp.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
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Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality