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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- Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Liquidity Ratios
- Analysis of Solvency Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Common Stock Valuation Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Price to FCFE (P/FCFE)
- Total Asset Turnover since 2005
- Aggregate Accruals
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Accenture PLC, consolidated cash flow statement (quarterly data)
US$ in thousands
Based on: 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), 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).
- Net Income Trend
- Net income exhibits a generally upward trajectory over the analyzed periods, starting from approximately $1.29 billion in late 2018 and reaching peaks exceeding $2.3 billion by late 2024. Despite some fluctuations, there is a noticeable increase in profitability, particularly from 2021 onwards, indicating improved operational performance.
- Depreciation, Amortization, and Other Expenses
- These expenses show an increasing trend overall, rising from about $212 million in late 2018 to more than $568 million by mid-2025. The upward movement suggests growing investment in long-term assets or increasing amortization costs, reflecting the company's expanding asset base or changing accounting estimates.
- Share-Based Compensation Expense
- The share-based compensation expense fluctuates significantly but demonstrates an upward trend, with amounts increasing from approximately $247 million to peaks over $686 million in certain quarters. The variability is pronounced but highlights a rising cost related to employee incentives over time.
- Deferred Tax Expense (Benefit)
- This item shows irregular patterns with alternating positive and negative values, implying varied tax positions across quarters. The scattered nature of these entries points to episodic tax adjustments or timing differences impacting deferred tax balances.
- Other, Net
- The 'Other, net' line exhibits volatility, with values swinging between negative and positive, indicating some irregular or non-recurring factors affecting this component. The significant negative values in certain periods suggest occasional charges or losses netted against the overall result.
- Receivables and Contract Assets
- This balance is highly volatile and alternates between negative and positive substantial values, reflecting considerable fluctuations in the company's account receivables and contract assets. These swings indicate changes in billing patterns, customer payments, or contract timing.
- Other Current and Non-Current Assets
- The trend for other assets is predominantly negative, showing substantial decreases at various points, particularly around 2021 and 2024, suggesting disposals, write-downs, or reclassifications impacting these asset categories.
- Accounts Payable
- Accounts payable fluctuates notably throughout the period, moving from slight negative to large positive values and back, indicating variable payment cycles and supplier terms. The variability may reflect adjustments in working capital management and supply chain financing.
- Deferred Revenues
- Deferred revenues show significant oscillations and extremes, including large positive and negative values. This suggests cyclical changes in advance payments received from customers, possibly related to contract timing or billing practices.
- Accrued Payroll and Related Benefits
- There is notable volatility in accrued payroll, with steep swings from large positive to large negative values, indicating major shifts in payroll obligations and benefit accruals, possibly due to workforce changes or timing differences in payroll recognition.
- Income Taxes Payable
- Income taxes payable alternate frequently between positive and negative figures, reflecting changing tax liabilities and refunds, consistent with fluctuating taxable income and tax period adjustments.
- Other Current and Non-Current Liabilities
- This line has notable irregularity with alternating positive and negative values, suggesting episodic adjustments related to miscellaneous liabilities or provisions.
- Changes in Assets and Liabilities (Net of Acquisitions)
- These changes display considerable volatility, with large positive and negative values indicating significant variations in working capital components, acquisitions, or disposals affecting net asset and liability balances.
- Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities
- Adjustments fluctuate widely but remain substantially positive in many periods, highlighting significant non-cash items and working capital adjustments essential for deriving cash flow from net income.
- Net Cash Provided by Operating Activities
- This cash flow measure shows strong growth over time, with cash generated by operations increasing from approximately $1 billion to peaks over $3.6 billion. The increase aligns with rising net income and suggests efficient cash conversion from earnings.
- Purchases of Property and Equipment
- Capital expenditures maintain a broadly consistent scale, generally fluctuating between approximately $70 million and $240 million per quarter. There is some variability but no clear increasing or decreasing long-term trend.
- Purchases and Sales of Businesses and Investments
- Business acquisition outflows demonstrate substantial activity and volatility, with significant negative cash flows indicative of frequent and large-scale investments. Proceeds from sales show smaller, more irregular inflows, reflecting selective divestitures or asset sales.
- Net Cash Used in Investing Activities
- Investing activities predominantly consume cash, with net outflows often totaling hundreds of millions to low billions quarterly. This suggests ongoing investment in fixed assets and acquisitions despite intermittent sales of assets.
- Issuance and Purchases of Shares
- Share issuance proceeds occur regularly and in large amounts, while purchases of shares simulate substantial and often larger cash outflows, pointing to active share repurchase programs aimed at capital returns or share price support.
- Proceeds and Repayments of Debt
- Debt-related cash flows show sporadic activity with large inflows and outflows at distinct intervals, including a notable issuance of over $5 billion around mid-2024. These movements indicate strategic financing maneuvers to support capital structure or liquidity needs.
- Cash Dividends Paid
- Dividend payments are consistently large and stable, reflecting ongoing commitment to shareholder returns through regular distributions, with amounts generally increasing over time from around $500 million to over $900 million per quarter.
- Other Financing Activities and Net Cash Provided by/Used in Financing Activities
- Other financing activities show mostly negative cash flows, and overall financing activities typically result in significant net outflows, mainly driven by share repurchases and dividend payments. However, exceptional inflows occur coinciding with large debt issuances.
- Effect of Exchange Rate Changes on Cash
- The currency translation effects contribute fluctuating positive and negative impacts on cash balances, reflecting exchange rate volatility and its influence on cash positions of the company’s foreign operations.
- Net Change in Cash and Cash Equivalents
- Cash balances undergo sizeable volatility with periods of both significant increases and decreases. Notable positive cash changes appear in several quarters following strong operating cash flows, though some large declines also occur, corresponding to investing and financing outflows or exchange impacts.