Statement of Cash Flows
Quarterly Data
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 (quarterly data)
USD $ in millions
| 3 months ended | Mar 30, 2018 | Dec 31, 2017 | Sep 29, 2017 | Jun 30, 2017 | Mar 31, 2017 | Dec 31, 2016 | Sep 30, 2016 | Jul 1, 2016 | Apr 1, 2016 | Dec 31, 2015 | Oct 2, 2015 | Jul 3, 2015 | Apr 3, 2015 | Dec 31, 2014 | Sep 26, 2014 | Jun 27, 2014 | Mar 28, 2014 | Dec 31, 2013 | Sep 27, 2013 | Jun 28, 2013 | Mar 29, 2013 | ||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Consolidated net income | 1,400 | (2,717) | 1,444 | 1,372 | 1,184 | 547 | 1,050 | 3,460 | 1,493 | 1,236 | 1,453 | 3,111 | 1,566 | 771 | 2,122 | 2,605 | 1,626 | 1,708 | 2,455 | 2,694 | 1,769 | ||||||||||||||||||||||
| (Income) loss from discontinued operations | (73) | (101) | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | ||||||||||||||||||||||
| Net income from continuing operations | 1,327 | (2,818) | 1,444 | 1,372 | 1,184 | 547 | 1,050 | 3,460 | 1,493 | 1,236 | 1,453 | 3,111 | 1,566 | 771 | 2,122 | 2,605 | 1,626 | 1,708 | 2,455 | 2,694 | 1,769 | ||||||||||||||||||||||
| Depreciation and amortization | 270 | 334 | 297 | 301 | 328 | 464 | 420 | 445 | 458 | 527 | 482 | 488 | 473 | 499 | 510 | 494 | 473 | 533 | 497 | 474 | 473 | ||||||||||||||||||||||
| Stock-based compensation expense | 72 | 52 | 53 | 59 | 55 | 67 | 72 | 50 | 69 | 65 | 54 | 57 | 60 | 66 | 31 | 73 | 39 | 72 | 63 | 45 | 47 | ||||||||||||||||||||||
| Deferred income taxes | (199) | (1,862) | (14) | 654 | (34) | (758) | 80 | (97) | (81) | (139) | (431) | 635 | 8 | 139 | (112) | (80) | 13 | 469 | 79 | (57) | 157 | ||||||||||||||||||||||
| Equity (income) loss, net of dividends | (43) | (69) | (256) | (214) | (89) | (32) | (193) | (145) | (79) | 28 | (106) | (52) | 8 | (112) | (135) | (59) | (65) | 69 | (138) | (55) | (77) | ||||||||||||||||||||||
| Foreign currency adjustments | (19) | (41) | 289 | (39) | 72 | (35) | 75 | 25 | 93 | (61) | 68 | (98) | (46) | 110 | 45 | (20) | 280 | 28 | (19) | (25) | 184 | ||||||||||||||||||||||
| Significant (gains) losses on sales of assets, net | 34 | 517 | 683 | (238) | 497 | 782 | 1,126 | (1,124) | 362 | 176 | 796 | (1,379) | 33 | 421 | 270 | 140 | – | – | (647) | (22) | (1) | ||||||||||||||||||||||
| Other operating charges | 510 | 300 | (52) | 701 | 269 | 370 | 67 | 68 | 142 | 232 | 88 | 470 | 139 | 569 | 72 | 36 | 84 | 134 | 248 | 9 | 74 | ||||||||||||||||||||||
| Other items | (27) | (260) | 59 | (84) | 16 | (19) | (80) | 48 | (173) | (115) | 250 | 87 | 522 | 111 | 32 | (40) | 46 | 97 | 115 | (14) | 36 | ||||||||||||||||||||||
| Net change in operating assets and liabilities | (1,312) | 4,924 | 24 | 91 | (1,510) | 687 | 286 | 486 | (1,680) | 189 | 618 | 225 | (1,189) | 62 | 674 | 255 | (1,430) | (280) | 1,103 | 429 | (2,184) | ||||||||||||||||||||||
| Net cash provided by operating activities | 613 | 1,077 | 2,527 | 2,603 | 788 | 2,073 | 2,903 | 3,216 | 604 | 2,138 | 3,272 | 3,544 | 1,574 | 2,636 | 3,509 | 3,404 | 1,066 | 2,830 | 3,756 | 3,478 | 478 | ||||||||||||||||||||||
| Purchases of investments | (2,669) | (3,595) | (2,878) | (6,496) | (3,551) | (2,766) | (3,688) | (4,282) | (4,763) | (3,825) | (5,025) | (2,978) | (4,003) | (3,702) | (6,203) | (3,526) | (4,369) | (3,331) | (4,374) | (3,571) | (3,506) | ||||||||||||||||||||||
| Proceeds from disposals of investments | 4,379 | 3,750 | 3,824 | 4,161 | 4,176 | 3,414 | 3,692 | 3,508 | 6,010 | 3,676 | 4,087 | 2,570 | 3,746 | 3,428 | 3,366 | 3,597 | 2,595 | 3,190 | 4,377 | 2,999 | 2,225 | ||||||||||||||||||||||
| Acquisitions of businesses, equity method investments and nonmarketable securities | (183) | (3,362) | (18) | (183) | (337) | (71) | (44) | (35) | (688) | (2) | (205) | (1,681) | (603) | (46) | (11) | (247) | (85) | (27) | (18) | (280) | (28) | ||||||||||||||||||||||
| Proceeds from disposals of businesses, equity method investments and nonmarketable securities | 3 | 1,031 | 735 | 625 | 1,430 | 290 | 325 | 129 | 291 | 149 | 3 | 184 | 229 | 75 | 28 | 45 | – | 3 | 179 | – | 690 | ||||||||||||||||||||||
| Purchases of property, plant and equipment | (274) | (481) | (362) | (390) | (442) | (701) | (476) | (549) | (536) | (883) | (556) | (598) | (516) | (788) | (588) | (581) | (449) | (925) | (556) | (571) | (498) | ||||||||||||||||||||||
| Proceeds from disposals of property, plant and equipment | 43 | 32 | 30 | 24 | 18 | 58 | 51 | 12 | 29 | 35 | 17 | 12 | 21 | 73 | 16 | 66 | 68 | 47 | 7 | 22 | 35 | ||||||||||||||||||||||
| Other investing activities | 22 | (4) | 137 | (4) | (255) | 110 | (256) | (68) | 5 | 77 | 22 | (453) | 314 | 12 | (38) | (269) | 27 | (188) | 110 | (89) | (136) | ||||||||||||||||||||||
| Net cash (used in) provided by investing activities | 1,321 | (2,629) | 1,468 | (2,263) | 1,039 | 334 | (396) | (1,285) | 348 | (773) | (1,657) | (2,944) | (812) | (948) | (3,430) | (915) | (2,213) | (1,231) | (275) | (1,490) | (1,218) | ||||||||||||||||||||||
| Issuances of debt | 9,576 | 4,958 | 6,313 | 6,882 | 11,704 | 4,614 | 6,720 | 7,417 | 8,530 | 6,136 | 9,420 | 8,505 | 16,373 | 8,382 | 12,025 | 10,341 | 10,926 | 12,278 | 8,368 | 10,194 | 12,585 | ||||||||||||||||||||||
| Payments of debt | (8,770) | (6,344) | (7,514) | (5,687) | (9,223) | (5,209) | (7,656) | (5,967) | (6,783) | (7,579) | (7,801) | (6,603) | (15,755) | (8,468) | (10,372) | (8,555) | (9,567) | (11,421) | (7,839) | (9,389) | (10,065) | ||||||||||||||||||||||
| Issuances of stock | 477 | 275 | 403 | 523 | 394 | 139 | 187 | 345 | 763 | 513 | 322 | 131 | 279 | 474 | 408 | 459 | 191 | 249 | 128 | 534 | 417 | ||||||||||||||||||||||
| Purchases of stock for treasury | (927) | (595) | (890) | (893) | (1,304) | (1,172) | (353) | (1,417) | (739) | (1,598) | (668) | (644) | (654) | (1,199) | (1,010) | (1,078) | (875) | (940) | (914) | (1,455) | (1,523) | ||||||||||||||||||||||
| Dividends | – | (3,155) | (1,581) | (1,584) | – | (3,015) | (11) | (1,512) | (1,505) | (1,428) | (1,436) | (1,436) | (1,441) | (2,670) | (1,338) | (1,342) | – | (2,475) | (1,245) | (1,249) | – | ||||||||||||||||||||||
| Other financing activities | (72) | (49) | (27) | 21 | (36) | (119) | 113 | (48) | 133 | 21 | 115 | 94 | 21 | 46 | 29 | 32 | (470) | (53) | (17) | 66 | 21 | ||||||||||||||||||||||
| Net cash provided by (used in) financing activities | 284 | (4,910) | (3,296) | (738) | 1,535 | (4,762) | (1,000) | (1,182) | 399 | (3,935) | (48) | 47 | (1,177) | (3,435) | (258) | (143) | 205 | (2,362) | (1,519) | (1,299) | 1,435 | ||||||||||||||||||||||
| Net cash provided by operating activities from discontinued operations | 46 | 111 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | ||||||||||||||||||||||
| Net cash used in investing activities from discontinued operations | (24) | (65) | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | ||||||||||||||||||||||
| Net cash provided by (used in) financing activities from discontinued operations | 40 | (38) | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | ||||||||||||||||||||||
| Net cash provided by discontinued operations | 62 | 8 | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | ||||||||||||||||||||||
| Effect of exchange rate changes on cash, cash equivalents, restricted | 95 | (68) | 111 | (4) | 203 | (237) | (7) | 150 | 88 | (104) | (389) | (53) | (332) | (379) | (355) | 141 | (341) | 59 | (250) | (445) | 25 | ||||||||||||||||||||||
| Net increase (decrease) in cash, cash equivalents, restricted cash and restricted cash equivalents during the period | 2,375 | (6,522) | 810 | (402) | 3,565 | (2,592) | 1,500 | 899 | 1,439 | (2,674) | 1,178 | 594 | (747) | (2,126) | (534) | 2,487 | (1,283) | (704) | 1,712 | 244 | 720 |
| 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. | Coca-Cola Co.'s net cash provided by operating activities declined from Q3 2017 to Q4 2017 and from Q4 2017 to Q1 2018. |