Cash Flow Statement
Quarterly Data
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: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Analysis of Solvency Ratios
- Analysis of Reportable Segments
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Current Ratio since 2005
- Total Asset Turnover since 2005
- Analysis of Revenues
- Aggregate Accruals
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Accenture PLC, consolidated cash flow statement (quarterly data)
US$ in thousands
Based on: 10-Q (reporting date: 2026-02-28), 10-Q (reporting date: 2025-11-30), 10-K (reporting date: 2025-08-31), 10-Q (reporting date: 2025-05-31), 10-Q (reporting date: 2025-02-28), 10-Q (reporting date: 2024-11-30), 10-K (reporting date: 2024-08-31), 10-Q (reporting date: 2024-05-31), 10-Q (reporting date: 2024-02-29), 10-Q (reporting date: 2023-11-30), 10-K (reporting date: 2023-08-31), 10-Q (reporting date: 2023-05-31), 10-Q (reporting date: 2023-02-28), 10-Q (reporting date: 2022-11-30), 10-K (reporting date: 2022-08-31), 10-Q (reporting date: 2022-05-31), 10-Q (reporting date: 2022-02-28), 10-Q (reporting date: 2021-11-30), 10-K (reporting date: 2021-08-31), 10-Q (reporting date: 2021-05-31), 10-Q (reporting date: 2021-02-28), 10-Q (reporting date: 2020-11-30), 10-K (reporting date: 2020-08-31), 10-Q (reporting date: 2020-05-31), 10-Q (reporting date: 2020-02-29), 10-Q (reporting date: 2019-11-30).
The financial information reveals fluctuating cash flows over the observed period. Net cash provided by operating activities generally remained positive, though with considerable variation. Investing and financing activities consistently represented net cash outflows, with significant shifts in magnitude throughout the period. Overall, the net increase or decrease in cash and cash equivalents exhibited substantial volatility.
- Net Income
- Net income demonstrated an increasing trend from approximately US$1.38 billion in November 2019 to a peak of US$2.32 billion in November 2021. A subsequent decline was observed, reaching US$1.71 billion in February 2024, before recovering to US$2.32 billion in May 2024 and US$2.24 billion in August 2024. The most recent reported value, in November 2024, is US$1.98 billion. This suggests cyclicality or sensitivity to external factors.
- Operating Activities
- Net cash provided by operating activities showed a substantial increase from US$787 million in November 2019 to a high of US$3.79 billion in August 2022. A significant decrease followed, dropping to US$1.02 billion in November 2022, before recovering to US$3.68 billion in November 2024. This volatility is likely influenced by changes in working capital, specifically receivables and payables, as well as net income fluctuations.
- Investing Activities
- Net cash used in investing activities consistently represented an outflow, ranging from approximately US$166 million to over US$2.85 billion. The largest outflow occurred in August 2021, primarily driven by purchases of businesses and investments. While fluctuations occurred, the overall trend indicates ongoing investment in the business, with a notable increase in outflows towards the end of the period. A significant positive impact from proceeds from the sale of businesses and investments was observed in May 2024, contributing to a reduced net outflow.
- Financing Activities
- Net cash used in financing activities consistently represented an outflow, with substantial variation. The largest outflow occurred in February 2022, reaching over US$2.04 billion. This was largely driven by purchases of shares and repayments of debt. Proceeds from the issuance of shares provided some offset, particularly in the latter part of the period, including a large inflow in May 2024. Cash dividends paid consistently represented a significant outflow, remaining relatively stable around US$600-900 million per quarter.
- Working Capital
- Significant fluctuations were observed in receivables and contract assets, with large increases and decreases throughout the period. This suggests potential changes in revenue recognition policies or collection periods. Deferred revenues also exhibited considerable volatility. Accrued payroll and related benefits showed a similar pattern, indicating potential timing differences in expense recognition. These working capital movements significantly impacted net cash provided by operating activities.
- Exchange Rate Changes
- The effect of exchange rate changes on cash and cash equivalents varied, ranging from a positive impact of approximately US$11 million to a negative impact of over US$87 million. These fluctuations suggest exposure to foreign currency risk and the potential for material impacts on cash flow.
In summary, the cash flow statement reflects a dynamic financial position. While operating activities generally generate positive cash flow, significant volatility exists due to working capital fluctuations and net income changes. Investing and financing activities consistently require cash outflows, driven by investments in the business, share repurchases, debt management, and dividend payments. The impact of exchange rate changes should be monitored as a potential source of variability.