Accenture PLC (ACN)

Cash Flow Statement
Quarterly Data

Low level of difficulty

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 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

	3 months ended	Aug 31, 2019		May 31, 2019		Feb 28, 2019		Nov 30, 2018		Aug 31, 2018		May 31, 2018		Feb 28, 2018		Nov 30, 2017		Aug 31, 2017		May 31, 2017		Feb 28, 2017		Nov 30, 2016		Aug 31, 2016		May 31, 2016		Feb 29, 2016		Nov 30, 2015		Aug 31, 2015		May 31, 2015		Feb 28, 2015		Nov 30, 2014		Aug 31, 2014		May 31, 2014		Feb 28, 2014		Nov 30, 2013
	Net income
	Depreciation, amortization and asset impairments
	Reorganization benefits, net
	Share-based compensation expense
	Pension settlement charge
	(Gain) loss on sale of business
	Deferred income taxes, net
	Other, net
	Receivables and contract assets, current and non-current
	Other current and non-current assets
	Accounts payable
	Deferred revenues, current and non-current
	Accrued payroll and related benefits
	Income taxes payable, current and non-current
	Other current and non-current liabilities
	Change in assets and liabilities, net of acquisitions
	Adjustments to reconcile Net income to Net cash provided by operating activities
	Net cash provided by operating activities
	Purchases of property and equipment
	Purchases of businesses and investments, net of cash acquired
	Proceeds from sales of businesses and investments, net of cash transferred
	Other investing, net
	Net cash used in investing activities
	Proceeds from issuance of ordinary shares
	Purchases of shares
	Proceeds from (repayments of) long-term debt, net
	Cash dividends paid
	Excess tax benefits from share-based payment arrangements
	Other, net
	Net cash used in financing activities
	Effect of exchange rate changes on cash and cash equivalents
	Net increase (decrease) in cash and cash equivalents

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’s net cash provided by operating activities increased from Q2 2019 to Q3 2019 but then slightly declined from Q3 2019 to Q4 2019.
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’s net cash used in investing activities declined from Q2 2019 to Q3 2019 but then increased from Q3 2019 to Q4 2019 exceeding Q2 2019 level.
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’s net cash used in financing activities declined from Q2 2019 to Q3 2019 but then increased from Q3 2019 to Q4 2019 exceeding Q2 2019 level.

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Financial Statements
Common-Size Financial Statements
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Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis of Components of Financial Statements
Financial Reporting Quality

Accenture PLC (ACN)

Cash Flow StatementQuarterly Data

Cash Flow Statement
Quarterly Data