Stock Analysis on Net

Accenture PLC (NYSE:ACN)

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.

Accenture PLC, consolidated cash flow statement (quarterly data)

US$ in thousands

Microsoft Excel
3 months ended: Feb 29, 2024 Nov 30, 2023 Aug 31, 2023 May 31, 2023 Feb 28, 2023 Nov 30, 2022 Aug 31, 2022 May 31, 2022 Feb 28, 2022 Nov 30, 2021 Aug 31, 2021 May 31, 2021 Feb 28, 2021 Nov 30, 2020 Aug 31, 2020 May 31, 2020 Feb 29, 2020 Nov 30, 2019 Aug 31, 2019 May 31, 2019 Feb 28, 2019 Nov 30, 2018 Aug 31, 2018 May 31, 2018 Feb 28, 2018 Nov 30, 2017
Net income 1,709,202 2,009,981 1,408,212 2,048,335 1,550,683 1,996,300 1,692,385 1,819,316 1,657,529 1,819,730 1,437,423 1,569,572 1,461,493 1,522,057 1,305,424 1,252,639 1,252,082 1,375,168 1,145,548 1,268,649 1,140,720 1,291,324 1,048,371 1,058,141 919,540 1,188,542
Depreciation, amortization and other 528,928 521,400 641,281 601,099 532,476 506,229 534,905 524,186 528,260 500,865 486,281 478,986 457,775 468,200 486,890 444,660 442,116 399,458 240,168 221,309 219,598 211,685 235,090 238,389 220,664 232,633
Share-based compensation expense 641,871 423,000 383,017 472,695 631,870 425,469 360,234 407,257 546,607 365,691 275,700 331,038 424,892 311,321 259,706 290,866 372,305 274,929 236,301 263,674 346,762 246,516 225,082 245,900 293,035 212,891
Deferred tax expense (benefit) (9,769) (24,371) (132,716) (43,942) (37,758) (54,537) (185,510) (12,114) 14,521 (30,191) 120,643 (64,219) 23,602 (19,096) 42,706 41,256 50,398 36,591 (49,230) 2,494 (46,990) (2,634) 169,985 (134,547) 96,140 (37,578)
Other, net (173,892) 6,795 9,840 (286,256) 103,274 (45,940) (95,996) 10,479 (39,976) (70,482) (51,753) (30,874) (156,416) (103,806) (100,924) 26,343 (48,359) (120,927) (1,797) (6,300) (37,181) (42,244) (36,526) (17,480) 66,329 (4,714)
Receivables and contract assets, current and non-current 188,896 (836,231) 497,883 (51,695) 250,914 (609,433) 182,829 (794,219) (446,150) (1,354,195) (159,629) (625,060) (92,449) (594,475) 817,865 224,342 116,165 (436,872) (32,564) (11,797) 54,946 (536,882) (58,489) (184,853) 119,760 (587,222)
Other current and non-current assets 31,084 (658,647) 62,730 (53,685) (227,313) (307,960) (3,278) (102,939) (390,171) (220,522) (221,948) (30,508) (321,251) (18,129) (19,657) (45,369) (337,360) (101,096) (116,675) (90,554) (126,801) (155,787) (268,123) 45,609 (133,468) (154,120)
Accounts payable (362,669) 48,728 71,416 (90,895) 50,444 (202,182) 232,063 187,761 13,086 (58,561) 303,385 157,581 216,011 148,495 (113,964) (124,721) (59,068) (61,929) 83,042 65,414 43,217 (14,487) (35,364) 46,831 40,555 (219,993)
Deferred revenues, current and non-current 943,240 (510,391) (221,302) (38,192) 690,301 (270,988) 63,009 14,939 721,243 (150,685) 77,714 30,812 597,660 (151,356) (27,067) (159,782) 608,369 (185,313) (84,566) (95,660) 425,013 13,280 91,000 (53,692) 286,153 (146,608)
Accrued payroll and related benefits (1,267,036) (273,763) 802,664 648,891 (941,725) (771,743) 782,256 1,031,217 (264,509) (276,965) 529,603 564,848 302,174 48,385 467,338 356,428 (570,019) (261,592) 454,900 487,905 (636,992) 81,117 638,947 551,073 (994,791) 451,187
Income taxes payable, current and non-current (394,345) 85,142 55,506 168,573 (226,015) 115,187 113,051 104,865 66,425 188,972 (80,567) 212,340 (54,733) 34,755 (19,140) 111,604 (122,106) 84,840 (110,398) 25,451 (30,415) (47,554) 82,994 128,424 (61,876) 34,391
Other current and non-current liabilities 265,533 (293,092) (169,143) (85,557) (47,040) (285,004) 114,162 (126,093) (251,372) (182,786) (280,420) (193,366) (324,037) (43,506) 56,957 323,200 (173,882) (216,346) 351,524 (7,043) 7,773 (16,826) 16,291 63,743 72,016 36,429
Change in assets and liabilities, net of acquisitions (595,297) (2,438,254) 1,099,754 497,440 (450,434) (2,332,123) 1,484,092 315,531 (551,448) (2,054,742) 168,138 116,647 323,375 (575,831) 1,162,332 685,702 (537,901) (1,178,308) 545,263 373,716 (263,259) (677,139) 467,256 597,135 (671,651) (585,936)
Adjustments to reconcile Net income to Net cash provided by operating activities 391,841 (1,511,430) 2,001,176 1,241,036 779,428 (1,500,902) 2,097,725 1,245,339 497,964 (1,288,859) 999,009 831,578 1,073,228 80,788 1,850,710 1,488,827 278,559 (588,257) 970,705 854,893 218,930 (263,816) 1,060,887 929,397 4,517 (182,704)
Net cash provided by operating activities 2,101,043 498,551 3,409,388 3,289,371 2,330,111 495,398 3,790,110 3,064,655 2,155,493 530,871 2,436,432 2,401,150 2,534,721 1,602,845 3,156,134 2,741,466 1,530,641 786,911 2,116,253 2,123,542 1,359,650 1,027,508 2,109,258 1,987,538 924,057 1,005,838
Purchases of property and equipment (109,823) (68,933) (180,294) (141,500) (107,548) (98,830) (177,051) (194,616) (164,660) (181,671) (236,295) (158,212) (92,510) (93,115) (188,718) (149,981) (165,370) (95,063) (241,260) (140,261) (139,797) (77,691) (179,383) (173,556) (132,896) (133,352)
Purchases of businesses and investments, net of cash acquired (2,121,455) (788,025) (1,196,856) (257,020) (390,527) (686,460) (1,235,164) (363,614) (113,746) (1,735,028) (2,626,711) (429,237) (611,332) (503,843) (205,233) (742,062) (474,456) (109,848) (137,156) (540,833) (314,665) (200,417) (201,144) (112,298) (216,607) (127,497)
Proceeds from the sale of businesses and investments 20,905 6,274 400,238 17,279 596 440 (111,660) 3,474 87 3,725 (314) 261,140 149,002 145,507 5,686 40,000 39,200 36 26,106 1,368 441 5,872 14,723 (398)
Other investing, net 2,125 1,528 3,786 3,273 2,499 2,620 3,183 2,936 2,430 4,031 7,965 15,075 3,347 1,549 2,102 1,362 2,537 (182) 2,512 (177) 1,419 4,799 (313) 1,130 4,225 1,890
Net cash used in investing activities (2,208,248) (855,430) (1,367,090) 4,991 (478,297) (782,074) (1,408,592) (666,954) (272,502) (1,912,581) (2,851,316) (572,688) (439,355) (446,407) (246,342) (884,995) (597,289) (165,893) (375,868) (655,165) (451,675) (272,868) (374,968) (270,001) (345,676) (258,959)
Proceeds from issuance of shares 285,373 477,434 156,432 537,016 341,914 465,707 149,213 497,974 292,747 409,130 126,211 392,478 208,195 338,891 105,743 349,165 200,000 300,400 93,992 308,176 180,095 266,182 86,316 283,605 143,495 239,730
Purchases of shares (1,321,846) (1,191,128) (1,004,553) (788,937) (1,118,211) (1,418,702) (605,487) (972,171) (1,693,354) (845,366) (914,648) (834,995) (1,184,586) (768,895) (589,892) (626,688) (970,056) (729,211) (406,527) (488,453) (1,007,807) (788,327) (551,824) (720,185) (803,947) (563,138)
Proceeds from (repayments of) debt, net (3,715) (8,481) 93,622 44 1,203 (1,611) (4,923) (2,653) (5,429) (3,448) (6,512) (562) (642) (82) (6,512) 159 204 (570) (3,789) (111) (503) (369) (3,739) (720) 129 135
Cash dividends paid (812,578) (810,056) (706,063) (707,742) (708,022) (705,567) (613,730) (613,785) (616,583) (613,208) (557,930) (559,070) (561,042) (558,052) (509,201) (508,913) (511,238) (508,381) (931,515) (932,838) (855,110) (853,614)
Other financing, net (12,975) (19,682) (19,739) (13,205) (32,225) (16,687) (26,485) (12,804) (14,096) (16,568) (14,906) (10,219) (8,658) (11,313) (13,680) (11,773) (8,186) (10,462) (34,694) (10,159) (3,708) (6,816) (62,369) (2,778) (42,881) (2,133)
Net cash used in financing activities (1,865,741) (1,551,913) (1,480,301) (972,824) (1,515,341) (1,676,860) (1,101,412) (1,103,439) (2,036,715) (1,069,460) (1,367,785) (1,012,368) (1,546,733) (999,451) (1,013,542) (798,050) (1,289,276) (948,224) (351,018) (1,122,062) (831,923) (1,462,168) (531,616) (1,295,188) (703,204) (1,179,020)
Effect of exchange rate changes on cash and cash equivalents (46,788) 4,601 (52,411) (24,879) 2,611 (26,594) (93,841) (56,810) (17,277) (79,887) (58,537) 26,708 23,942 21,686 76,819 (52,616) (18,157) 10,890 (31,672) (42,046) 25,047 9,958 (70,159) (88,583) 38,191 (13,008)
Net increase (decrease) in cash and cash equivalents (2,019,734) (1,904,191) 509,586 2,296,659 339,084 (1,990,130) 1,186,265 1,237,452 (171,001) (2,531,057) (1,841,206) 842,802 572,575 178,673 1,973,069 1,005,805 (374,081) (316,316) 1,357,695 304,269 101,099 (697,570) 1,132,515 333,766 (86,632) (445,149)

Based on: 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), 10-K (reporting date: 2019-08-31), 10-Q (reporting date: 2019-05-31), 10-Q (reporting date: 2019-02-28), 10-Q (reporting date: 2018-11-30), 10-K (reporting date: 2018-08-31), 10-Q (reporting date: 2018-05-31), 10-Q (reporting date: 2018-02-28), 10-Q (reporting date: 2017-11-30).

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. Accenture PLC net cash provided by operating activities decreased from Q4 2023 to Q1 2024 but then increased from Q1 2024 to Q2 2024 not reaching Q4 2023 level.
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. Accenture PLC net cash used in investing activities increased from Q4 2023 to Q1 2024 but then decreased significantly from Q1 2024 to Q2 2024.
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. Accenture PLC net cash used in financing activities decreased from Q4 2023 to Q1 2024 and from Q1 2024 to Q2 2024.