Coca-Cola Co. (KO)

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.

Coca-Cola Co., Consolidated Statement of Cash Flows

USD $ in millions

	12 months ended	Dec 31, 2017		Dec 31, 2016		Dec 31, 2015		Dec 31, 2014		Dec 31, 2013
	Consolidated net income
	(Income) loss from discontinued operations
	Net income from continuing operations
	Depreciation and amortization
	Stock-based compensation expense
	Deferred income taxes
	Equity income, net of dividends
	Foreign currency adjustments
	Significant (gains) losses on sales of assets, net
	Other operating charges
	Other items
	(Increase) decrease in trade accounts receivable
	(Increase) decrease in inventories
	(Increase) decrease in prepaid expenses and other assets
	Increase (decrease) in accounts payable and accrued expenses
	Increase (decrease) in accrued income taxes
	Increase (decrease) in other liabilities
	Net change in operating assets and liabilities
	Net cash provided by operating activities
	Purchases of investments
	Proceeds from disposals of investments
	Acquisitions of businesses, equity method investments and nonmarketable securities
	Proceeds from disposals of businesses, equity method investments and nonmarketable securities
	Purchases of property, plant and equipment
	Proceeds from disposals of property, plant and equipment
	Other investing activities
	Net cash used in investing activities
	Issuances of debt
	Payments of debt
	Issuances of stock
	Purchases of stock for treasury
	Dividends
	Other financing activities
	Net cash used in financing activities
	Net cash provided by operating activities from discontinued operations
	Net cash used in investing activities from discontinued operations
	Net cash used in financing activities from discontinued operations
	Net cash provided by discontinued operations
	Effect of exchange rate changes on cash and cash equivalents
	Cash and cash equivalents, net increase (decrease) during the year
	Cash and cash equivalents, balance at beginning of year
	Cash and cash equivalents, balance at end of year

Based on: 10-K (filing date: 2018-02-23), 10-K (filing date: 2017-02-24), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-25), 10-K (filing date: 2014-02-27).

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.	Coca-Cola Co.’s net cash provided by operating activities declined from 2015 to 2016 and from 2016 to 2017.
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.	Coca-Cola Co.’s net cash used in investing activities increased from 2015 to 2016 but then slightly declined from 2016 to 2017.
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.	Coca-Cola Co.’s net cash used in financing activities declined from 2015 to 2016 and from 2016 to 2017.

	Coca-Cola Co.	Other companies (not purchased previously)
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
Financial Reporting Quality

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