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

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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  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) (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  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 1,031  735  625  1,430  290  325  129  291  149  184  229  75  28  45  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  22  35 
Other investing activities 22  (4) 137  (4) (255) 110  (256) (68) 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 
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 
Source: Coca-Cola Co., Quarterly and 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. Coca-Cola Co.'s net cash provided by operating activities declined from Q3 2017 to Q4 2017 and from Q4 2017 to Q1 2018.