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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- Statement of Comprehensive Income
- Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Reportable Segments
- Analysis of Geographic Areas
- Dividend Discount Model (DDM)
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
- Price to Sales (P/S) since 2005
- Analysis of Debt
- Aggregate Accruals
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Accenture PLC, consolidated cash flow statement (quarterly data)
US$ in thousands
Based on: 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).
- Net Income Trends
- Net income demonstrated variability over the periods, peaking notably in several quarters, such as November 2024 with values exceeding 2.3 billion USD, followed by some downturns. The fluctuations indicate periods of strong profitability interspersed with reduced earnings, showing sensitivity to operational factors or market conditions.
- Depreciation, Amortization, and Other Non-Cash Expenses
- This category generally trended upwards, increasing from around 399 million USD in late 2019 to highs exceeding 750 million USD by mid-2025. This suggests increasing investment in long-term assets or changes in amortization policies impacting operational expenses.
- Share-Based Compensation Expense
- Share-based compensation expenses saw growth over the timeframe, with spikes in early 2023 and fluctuating levels subsequently. The rise signifies higher equity-based incentives which could affect net income volatility.
- Deferred Tax Expense (Benefit)
- Deferred tax showed inconsistency, alternating between expense and benefit without a clear trend. Periods of significant benefits, such as in mid-2022, alternate with large expenses, reflecting complex tax timing differences or adjustments.
- Other Income and Expenses, Net
- ‘Other, net’ fluctuated widely, indicating volatile non-core business activities or unusual items affecting the financials irregularly, with values swinging between moderate negative and positive amounts.
- Working Capital Components
- Receivables and contract assets exhibited pronounced variability, often negative, indicating substantial changes in collections or contract billings. Accounts payable and accrued payroll liabilities varied considerably, suggesting dynamic management of supplier and payroll obligations. Deferred revenues showed marked swings, indicating variability in advance billings and customer prepayments, affecting cash flow timing.
- Operating Cash Flow
- Net cash provided by operating activities fluctuated but was generally strong, with periods exceeding 3 billion USD. Notably, there were declines in some quarters, likely linked to operational or working capital adjustments. The positive operating cash flow indicates robust core business cash generation.
- Investing Activities
- Cash outflows for purchases of property and equipment remained consistently high, reflecting ongoing capital expenditures. Business acquisitions showed large, irregular cash outflows, peaking dramatically in late 2021, implying a period of significant strategic investment. Proceeds from sales of businesses and investments were generally minor, offering little offset to acquisitions. The net investing cash flows were predominantly negative, reflecting an investment phase.
- Financing Activities
- Financing cash flows were predominantly negative, driven by significant repurchases of shares and payment of cash dividends, each consistently substantial. Issuance of shares also contributed positively in certain periods, balancing some outflows. Debt proceeds and repayments were irregular, with large inflows in early 2024 partially offset by subsequent repayments. Overall, net financing activities indicate shareholder returns prioritized through dividends and buybacks, with active debt management.
- Effect of Exchange Rate Changes
- The effect of currency fluctuations on cash and equivalents was volatile, with both positive and negative impacts observed, indicating exposure to foreign exchange risks that occasionally influenced liquidity.
- Net Cash Position Changes
- Cash and cash equivalents saw significant swings, with sharp increases in certain quarters reaching over 3 billion USD changes, contrasted by steep declines at other times. This variability reflects the interplay of operating performance, investing outlays, financing activities, and external factors such as foreign exchange.
- Summary Insights
- Overall, the financial patterns indicate a company with strong operational cash flow capabilities, balanced against aggressive capital investments and shareholder return initiatives. Variability in net income and working capital items suggest exposure to operational and market dynamics. The fluctuating investing and financing cash flows reflect strategic acquisitions, capital expenditures, and an active capital return policy. Foreign exchange effects add to cash flow volatility. The data reveals a complex but active financial management approach balancing growth, investment, and shareholder value.