Express Scripts Holding Co. (ESRX)

Statement of Cash Flows
Quarterly Data

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 statement of financial position.

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.

Express Scripts Holding Co., Consolidated Statement of Cash Flows (quarterly data)

USD $ in thousands

	3 months ended	Sep 30, 2018		Jun 30, 2018		Mar 31, 2018		Dec 31, 2017		Sep 30, 2017		Jun 30, 2017		Mar 31, 2017		Dec 31, 2016		Sep 30, 2016		Jun 30, 2016		Mar 31, 2016		Dec 31, 2015		Sep 30, 2015		Jun 30, 2015		Mar 31, 2015		Dec 31, 2014		Sep 30, 2014		Jun 30, 2014		Mar 31, 2014		Dec 31, 2013		Sep 30, 2013		Jun 30, 2013		Mar 31, 2013
	Net income
	Net loss from discontinued operations, net of tax
	Net income from continuing operations
	Depreciation and amortization
	Deferred income taxes
	Employee stock-based compensation expense
	Other, net
	Receivables
	Inventories
	Other current and noncurrent assets
	Claims and rebates payable
	Accounts payable
	Accrued expenses
	Other current and noncurrent liabilities
	Changes in operating assets and liabilities
	Adjustments to reconcile net income to net cash provided by operating activities
	Net cash flows provided by operating activities
	Capital expenditures for property and equipment and computer software
	Acquisitions, net of cash acquired
	Proceeds from sale of business
	Other, net
	Net cash (used in) provided by investing activities
	Proceeds from long-term debt, net of discounts
	Repayment of long-term debt
	Treasury stock acquired
	Net proceeds from employee stock plans
	Commercial paper borrowings (repayments), net
	Excess tax benefit relating to employee stock-based compensation
	Other, net
	Net cash used in financing activities
	Net cash used in operating activities, discontinued operations
	Net cash used in investing activities, discontinued operations
	Net cash used in discontinued operations
	Effect of foreign currency translation adjustment
	Cash (increase) decrease attributable to discontinued operations
	Net increase (decrease) in cash and cash equivalents

Item	Description	The company
Net cash flows 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.	Express Scripts Holding Co.’s net cash flows provided by operating activities declined from Q1 2018 to Q2 2018 but then slightly increased from Q2 2018 to Q3 2018.
Net cash (used in) provided by 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.	Express Scripts Holding Co.’s net cash (used in) provided by investing activities increased from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018.
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.	Express Scripts Holding Co.’s net cash used in financing activities increased from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018.

	Express Scripts Holding Co.	Other companies (not purchased previously)
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Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
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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

Express Scripts Holding Co. (ESRX)

Statement of Cash FlowsQuarterly Data

Statement of Cash Flows
Quarterly Data