Microsoft Excel LibreOffice Calc

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

Microsoft Excel LibreOffice Calc
12 months ended Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
Consolidated net income 1,283  6,550  7,366  7,124  8,626 
(Income) loss from discontinued operations (101) –  –  –  – 
Net income from continuing operations 1,182  6,550  7,366  7,124  8,626 
Depreciation and amortization 1,260  1,787  1,970  1,976  1,977 
Stock-based compensation expense 219  258  236  209  227 
Deferred income taxes (1,256) (856) 73  (40) 648 
Equity income, net of dividends (628) (449) (122) (371) (201)
Foreign currency adjustments 281  158  (137) 415  168 
Significant (gains) losses on sales of assets, net 1,459  1,146  (374) 831  (670)
Other operating charges 1,218  647  929  761  465 
Other items (269) (224) 744  149  234 
(Increase) decrease in trade accounts receivable (141) (28) (212) (253) 28 
(Increase) decrease in inventories (355) (142) (250) 35  (105)
(Increase) decrease in prepaid expenses and other assets 571  283  123  194  (163)
Increase (decrease) in accounts payable and accrued expenses (445) (540) 1,004  (250) (158)
Increase (decrease) in accrued income taxes (153) 750  (306) 151  22 
Increase (decrease) in other liabilities 4,052  (544) (516) (316) (556)
Net change in operating assets and liabilities 3,529  (221) (157) (439) (932)
Net cash provided by operating activities 6,995  8,796  10,528  10,615  10,542 
Purchases of investments (16,520) (15,499) (15,831) (17,800) (14,782)
Proceeds from disposals of investments 15,911  16,624  14,079  12,986  12,791 
Acquisitions of businesses, equity method investments and nonmarketable securities (3,900) (838) (2,491) (389) (353)
Proceeds from disposals of businesses, equity method investments and nonmarketable securities 3,821  1,035  565  148  872 
Purchases of property, plant and equipment (1,675) (2,262) (2,553) (2,406) (2,550)
Proceeds from disposals of property, plant and equipment 104  150  85  223  111 
Other investing activities (126) (209) (40) (268) (303)
Net cash used in investing activities (2,385) (999) (6,186) (7,506) (4,214)
Issuances of debt 29,857  27,281  40,434  41,674  43,425 
Payments of debt (28,768) (25,615) (37,738) (36,962) (38,714)
Issuances of stock 1,595  1,434  1,245  1,532  1,328 
Purchases of stock for treasury (3,682) (3,681) (3,564) (4,162) (4,832)
Dividends (6,320) (6,043) (5,741) (5,350) (4,969)
Other financing activities (91) 79  251  (363) 17 
Net cash used in financing activities (7,409) (6,545) (5,113) (3,631) (3,745)
Net cash provided by operating activities from discontinued operations 111  –  –  –  – 
Net cash used in investing activities from discontinued operations (65) –  –  –  – 
Net cash used in financing activities from discontinued operations (38) –  –  –  – 
Net cash provided by discontinued operations –  –  –  – 
Effect of exchange rate changes on cash and cash equivalents 242  (6) (878) (934) (611)
Cash and cash equivalents, net increase (decrease) during the year (2,549) 1,246  (1,649) (1,456) 1,972 
Cash and cash equivalents, balance at beginning of year 8,555  7,309  8,958  10,414  8,442 
Cash and cash equivalents, balance at end of year 6,006  8,555  7,309  8,958  10,414 

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.