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Statement of Cash Flows

Difficulty: Beginner

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 statement of financial position.

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.

Allergan PLC, Consolidated Statement of Cash Flows

USD $ in thousands

12 months ended Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
Net income (loss)
Provision for inventory reserve
Share-based compensation
Deferred income tax benefit
Pre-tax gain on sale of businesses to Teva
Non-cash tax effect of gain on sale of businesses to Teva
In-process research and development impairments
Goodwill impairment
Loss on asset sales and impairments, net
Net income impact of other-than-temporary loss on investment in Teva securities
Charge to settle Teva related matters
Loss on forward sale of Teva shares
Amortization of inventory step-up
Non-cash extinguishment of debt
Amortization of deferred financing costs
Contingent consideration adjustments, including accretion
Excess tax benefit from stock-based compensation
Impact of assets held for sale
Other, net
(Increase) decrease in accounts receivable, net
(Increase) decrease in inventories
(Increase) decrease in prepaid expenses and other current assets
Increase (decrease) in accounts payable and accrued expenses
Increase (decrease) in income and other taxes payable
Increase (decrease) in other assets and liabilities
Changes in assets and liabilities, net of effects of acquisitions
Reconciliation to net cash provided by operating activities
Net cash provided by operating activities
Additions to property, plant and equipment
Additions to product rights and other intangibles
Sale of businesses to Teva
Additions to investments
Proceeds from sale of investments and other assets
Proceeds from sales of property, plant and equipment
Acquisitions of businesses, net of cash acquired
Other investing activities, net
Net cash (used in) provided by investing activities
Proceeds from borrowings of long-term indebtedness, including credit facility
Debt issuance and other financing costs
Payments on debt, including capital lease obligations and credit facility
Proceeds from issuance of preferred shares
Proceeds from issuance of ordinary shares
Proceeds from stock plans
Other financing, including contingent consideration
Repurchase of ordinary shares
Dividends paid
Excess tax benefit from stock-based compensation
Net cash provided by (used in) financing activities
Effect of currency exchange rate changes on cash and cash equivalents
Movement in cash held for sale
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Source: Allergan PLC, Annual Reports
Item Description The company
Net cash provided by operating activities The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. Allergan PLC's net cash provided by operating activities declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level.