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.
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- Balance Sheet: Assets
- Common-Size Balance Sheet: Assets
- Analysis of Solvency Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Geographic Areas
- Enterprise Value to FCFF (EV/FCFF)
- Selected Financial Data since 2005
- Return on Assets (ROA) since 2005
- Total Asset Turnover since 2005
- Analysis of Revenues
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Accenture PLC, consolidated cash flow statement
US$ in thousands
Based on: 10-K (reporting date: 2025-08-31), 10-K (reporting date: 2024-08-31), 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).
- Net Income
- The net income has exhibited a consistent upward trend from approximately $5.19 billion in 2020 to an estimated $7.83 billion in 2025, reflecting steady profitability growth over the analyzed period.
- Depreciation, Amortization, and Other Expenses
- These expenses increased steadily from around $1.77 billion in 2020 to an estimated $2.44 billion in 2025, indicating higher charges related to asset usage or amortization recognition.
- Share-based Compensation Expense
- Share-based compensation expense showed a consistent rise from $1.20 billion in 2020 to nearly $2.09 billion by 2025, suggesting increasing employee compensation costs linked to equity incentives.
- Deferred Tax Expense (Benefit)
- The deferred tax expense displayed volatility, turning negative in 2022 and 2023 and recovering to a positive figure in 2025. This pattern reflects tax timing differences and potential changes in tax strategy or regulations.
- Other, Net
- This category remained negative throughout the period, fluctuating between -$244 million and -$201 million, indicating ongoing net miscellaneous expenses or losses.
- Receivables and Contract Assets
- There is notable volatility with large negative values in 2021 and 2022, a positive swing in 2023, followed by negative amounts again in subsequent periods, suggesting fluctuations in collections or contract asset recognition.
- Other Current and Non-current Assets
- A general decline is observed through increasing negative values from -$503 million to about -$1.07 billion, reflecting asset reductions or reclassifications over time.
- Accounts Payable
- Accounts payable figures vary considerably, showing both positive and negative values without a clear trend, indicating fluctuations in liabilities to suppliers or creditors.
- Deferred Revenues
- Deferred revenues increased from $236 thousand in 2020 to a peak around $649 thousand in 2022, with some fluctuations afterward, reflecting changing customer prepayments or contract revenue deferrals.
- Accrued Payroll and Related Benefits
- The accrued payroll and related benefits shifted from negative to positive and back to negative over the period, highlighting variability in accrued compensation liabilities.
- Income Taxes Payable
- Income taxes payable generally increased from approximately $55 thousand in 2020 to over $473 thousand in 2022, but decreased into negative territory by 2025, indicating dynamic tax payment and accrual patterns.
- Other Current and Non-current Liabilities
- These liabilities increased in negative magnitude through 2021, then partially recovered but remained negative through 2025, reflecting changes in miscellaneous liabilities.
- Change in Assets and Liabilities, Net of Acquisitions
- There was a steady increase in negative changes from 2022 onward, peaking at nearly -$2.16 billion in 2024, indicating large net outflows related to working capital changes excluding acquisitions.
- Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities
- These adjustments decreased gradually from $3.03 billion in 2020 to approximately $1.71 billion in 2024 before rebounding to about $3.64 billion in 2025, showing fluctuating non-cash adjustments.
- Net Cash Provided by Operating Activities
- Operating cash flow grew from about $8.22 billion in 2020 to a forecasted $11.47 billion in 2025, exhibiting overall strengthening operational cash generation despite minor fluctuations.
- Purchases of Property and Equipment
- The capital expenditure fluctuated marginally but largely remained stable, averaging around $550-$720 million annually in outflows, showing consistent investment in fixed assets.
- Purchases of Businesses and Investments, Net of Cash Acquired
- Significant investments in acquisitions and other investments were evident, with peaks at over $6.58 billion in 2024 and lower levels in other years, indicating active acquisition strategies and divestment cycles.
- Proceeds from Sale of Businesses and Investments
- Proceeds were inconsistent, with occasional inflows such as $424 million in 2023 and some negative amount in 2022, reflecting selective divestitures or impaired sales.
- Other Investing, Net
- Other investing activities remained relatively minor and positive, fluctuating from $5.8 thousand to about $14.8 thousand, suggesting small additional investing inflows.
- Net Cash Used in Investing Activities
- Investing cash outflows peaked around 2024 at approximately $7.06 billion, with generally high negative values reflecting aggressive investment activities and acquisitions, tempered by asset sales.
- Proceeds from Issuance of Shares
- Issuance of shares steadily increased from $955 million in 2020 to about $1.35 billion in 2025, indicating capital raises through equity offerings.
- Purchases of Shares
- Share repurchases also increased in scale from about $2.92 billion to nearly $4.62 billion over the five years, reflecting ongoing efforts to return capital to shareholders via buybacks.
- Proceeds and Repayments of Debt
- Debt activity included new borrowings starting in 2023 with increasing proceeds to over $5 billion in 2025, coupled with partial repayments, suggesting strategic leverage management and financing adjustments.
- Cash Dividends Paid
- Dividends steadily increased from $2.04 billion in 2020 to $3.70 billion in 2025, indicating a consistent shareholder return policy with growing dividend distributions.
- Other Financing, Net
- Other financing activities were generally negative, increasing significantly in 2024, possibly reflecting financing-related costs or payments unrelated to debt or share capital.
- Net Cash Used in Financing Activities
- The net cash outflows from financing activities grew from $4.05 billion in 2020 to a peak near $6.06 billion in 2024 before declining to about $2.95 billion in 2025, reflecting a combination of increased share repurchases, dividend payments, and net debt financing dynamics.
- Effect of Exchange Rate Changes on Cash
- Exchange rate impacts were relatively small but varied, with mostly negative effects since 2022, reducing cash balances slightly in those years.
- Net Increase (Decrease) in Cash and Cash Equivalents
- The cash position fluctuated, with positive increases in 2020, 2023, and especially in 2025 (over $6.47 billion), while declines occurred in other years, particularly a significant drop in 2024.
- Cash and Cash Equivalents, Beginning and End of Period
- Cash balance at the beginning decreased slightly from 2020 through 2022, surged in 2023, then sharply fell in 2024 before rebounding impressively by the end of 2025 to about $11.48 billion, indicating strong liquidity management by the end of the period.