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.
Paying user area
Try for free
Accenture PLC pages available for free this week:
- Balance Sheet: Assets
- Analysis of Profitability Ratios
- Analysis of Liquidity Ratios
- Common Stock Valuation Ratios
- Return on Assets (ROA) since 2005
- Total Asset Turnover since 2005
- Price to Operating Profit (P/OP) since 2005
- Price to Book Value (P/BV) since 2005
- Price to Sales (P/S) since 2005
- Aggregate Accruals
The data is hidden behind: . Unhide it.
Get full access to the entire website from $10.42/mo, or
get 1-month access to Accenture PLC for $24.99.
This is a one-time payment. There is no automatic renewal.
We accept:
Accenture PLC, consolidated cash flow statement (quarterly data)
US$ in thousands
Based on: 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).
- Net Income
- The net income displayed a generally upward trajectory with notable fluctuations. Starting at approximately 1.38 billion USD, it experienced several peaks and troughs, with significant highs around November 2021 and November 2024 exceeding 2.3 billion USD, indicating periods of robust profitability. Several quarters showed declines, such as during early 2023 and late 2025, showing volatility in profitability.
- Depreciation, Amortization, and Other Expenses
- This expense category generally increased over time, starting near 400 million USD and peaking above 750 million USD in late 2025, reflecting increased non-cash charges potentially due to asset growth or amortization of intangibles.
- Share-based Compensation Expense
- The share-based compensation expense fluctuated but generally rose, moving from roughly 275 million USD to higher peaks around 630 million USD in early 2023 and subsequent quarters, indicating potential strategic remuneration adjustments or stock-based incentive programs.
- Deferred Tax Expense (Benefit)
- This item showed considerable volatility including both expense and benefit periods. Fluctuations suggest changes in tax positions or valuation allowances impacting deferred taxes, with some large negative values reflecting benefits during distinct quarters.
- Other, Net
- Other net items exhibited occasional positive and predominantly negative values with considerable absolute variation, indicating sporadic and variable non-core operational impacts or adjustments across periods.
- Working Capital Components (Receivables, Other Assets, Accounts Payable, Deferred Revenues, Accrued Payroll, Income Taxes Payable, Other Liabilities)
- Receivables and contract assets showed high volatility with large negative swings indicating possible invoicing and collections timing effects. Other assets also varied widely with negative trends in certain periods signalling asset disposals or impairments. Accounts payable and accrued payroll showed alternating patterns reflecting changes in payment cycles and obligations. Deferred revenues and other liabilities displayed large fluctuations, possibly related to contract timing and liability recognition. Income taxes payable similarly presented inconsistent trends, in line with tax timing differences.
- Change in Assets and Liabilities, Net of Acquisitions
- This measure fluctuated dramatically, with substantial negative and positive swings, implying significant changes in operational working capital and possibly the impact of acquisitions or divestitures across periods.
- Adjustments to Reconcile Net Income to Net Cash from Operating Activities
- These adjustments generally followed a positive trend, increasing significantly in some quarters, indicating non-cash charges and working capital changes contributing favourably to operational cash flows.
- Net Cash Provided by Operating Activities
- Operating cash flows were strong and increasing over the observed time frame, with values peaking in some quarters above 3.7 billion USD, demonstrating effective cash generation despite income volatility. Notable declines aligned with the periods of net income dips.
- Purchases of Property and Equipment
- Capital expenditures exhibited a fairly steady pattern but with instances of increased spending in specific quarters, varying between approximately 90 to over 230 million USD, indicating ongoing investment in tangible assets.
- Purchases of Businesses and Investments, Net of Cash Acquired
- Significant and irregular outflows were observed, with substantial spikes indicating major acquisitions or investment activities, particularly notable in late 2021 and early 2024, suggesting active strategic growth efforts through M&A.
- Proceeds from the Sale of Businesses and Investments, Net
- Proceeds from divestitures were sporadic and relatively modest compared to acquisitions, indicating a net investment stance over the reported periods.
- Net Cash Used in Investing Activities
- Investing cash flows were predominantly negative, indicating consistent net outflows related to acquisitions and capital expenditures with some quarters showing particularly deep outflows, aligning with purchase activity spikes.
- Proceeds from Issuance of Shares
- Equity issuance showed positive flows with some variability, suggesting active equity capital raising or stock-related financing transactions at different intervals.
- Purchases of Shares
- Share repurchases were substantial and persistent, frequently exceeding issuance flows, indicating a strong share buyback program as part of capital return strategy.
- Proceeds from and Repayments of Debt
- Debt activity appears limited or inactive in earlier periods, with some notable new issuances and repayments starting around early 2024 indicating borrowing and deleveraging initiatives.
- Cash Dividends Paid
- Cash dividends steadily increased over time reflecting consistent shareholder returns, with payments growing from approximately 500 million USD to over one billion USD in the latest quarter, indicating a rising dividend policy.
- Net Cash Provided by or Used in Financing Activities
- Financing activities mostly resulted in significant net cash outflows, largely driven by high levels of share repurchases and dividend payments exceeding issuance proceeds. Some quarters showed net inflows likely related to new debt issuance.
- Effect of Exchange Rate Changes on Cash and Cash Equivalents
- This effect was volatile with positive and negative impacts reflecting currency fluctuations influencing cash balances across quarters.
- Net Increase (Decrease) in Cash and Cash Equivalents
- The company’s cash position fluctuated markedly, with periods of both cash build-up—reaching over 1.9 billion USD increases—and substantial decreases exceeding 2 billion USD in other quarters, reflecting the combined influence of operational cash flow, investing outlays, and financing cash activities amid currency effects.