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.

DowDuPont Inc., Consolidated Statement of Cash Flows (quarterly data)

USD $ in millions

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3 months ended Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jun 30, 2016 Mar 31, 2016 Dec 31, 2015 Sep 30, 2015 Jun 30, 2015 Mar 31, 2015 Dec 31, 2014 Sep 30, 2014 Jun 30, 2014 Mar 31, 2014 Dec 31, 2013 Sep 30, 2013 Jun 30, 2013 Mar 31, 2013
Net income 1,803  1,148  (1,216) 534  1,359  915  84  818  3,227  275  3,631  1,436  1,197  1,519  839  964  970  1,066  1,028  685  2,443  660 
Depreciation and amortization 1,496  1,484  1,451  1,001  739  778  795  780  680  607  600  645  642  634  692  706  677  672  689  665  659  668 
Provision (credit) for deferred income tax (149) (33) (2,653) 530  135  (95) (269) (542) (451) 436  (62) (18) (51) 474  46  39  (93) (10) (50) (325) 498 
Earnings of nonconsolidated affiliates less than (in excess of) dividends received (175) 374  (73) (109) 98  212  (98) (47) 28  360  (46) (220) 407  (193) 15  298  (87) (202) (133) 293 
Net periodic pension benefit cost 25  31  720  306 
Pension contributions (122) (378) (1,281) (82) (79) (302) (62) (61) (58) (448) (56) (63) (400) (325) (59) (135) (306) (315) (63) (291) (287) (224)
Net gain on sales of assets, businesses and investments (32) (35) (697) (285) (173) (17) (35) (57) (102) (20) (3,174) (692) (61) (728) (15) (39) (26) (40) (642) (63) (23) (19)
Net gain on step acquisition of nonconsolidated affiliate (2,445) (361)
Adjustment to gain on step acquisition of nonconsolidated affiliate 41 
Goodwill impairment loss 50 
Restructuring and asset related charges (credits), net 189  262  3,114  179  (12) (1) 143  454  (2) 184  375  20  162 
Amortization of Merger-related inventory step-up 682  703  1,144  429 
Loss on early extinguishment of debt 156  110  60 
Asbestos-related charge 1,113  78 
Excess tax benefits from share-based payment arrangements (18) (7) (6) (26) (19) (1) (19) (2) (12) (7) (25) (7) (6) (3) (7)
Other net (gain) loss 156  269  242  153  42  33  16  35  28  34  128  29  (2) 17  24  16  25  22  16  12  (13)
Accounts and notes receivable (1,311) (3,143) (435) (31) (1,233) (890) (104) (115) (277) (1,043) 79  536  (618) (81) 224  243  (480) (871) (135) 532  (420) (892)
Proceeds from interests in trade accounts receivable conduits 1,330  135  690  114  375  129  566  187  169  152  428  285  321  211  397  150  340  252  390  46 
Inventories 948  (1,170) (728) (651) (847) 649  199  194  (432) 592  217  33  (62) 912  (94) 204  (798) 556  (56) 499  (869)
Accounts payable (340) 405  1,004  1,007  298  322  (237) 262  298  135  26  (597) 216  (326) (297) (79) (94) 391  (211) (69) 50  (178)
Other assets and liabilities, net (1,121) (2,054) 2,304  (462) (533) 254  (489) (594) 173  876  (217) 910  214  (29) (495) 136  (8) 115  435  (14) 769  424 
Changes in assets and liabilities, net of effects of acquired and divested companies (1,824) (5,962) 3,475  (2) (770) (1,047) 194  (119) 954  (277) 649  1,218  273  (213) 665  417  19  (1,013) 985  645  1,288  (1,469)
Adjustments to reconcile net income to net cash provided by (used for) operating activities 287  (3,285) 5,442  2,120  (20) (439) 1,779  527  (1,009) (223) (1,290) 1,075  209  (261) 1,918  811  425  (491) 1,205  717  1,298  (213)
Cash provided by (used for) operating activities 2,090  (2,137) 4,226  2,654  1,339  476  1,863  1,345  2,218  52  2,341  2,511  1,406  1,258  2,757  1,775  1,395  575  2,233  1,402  3,741  447 
Capital expenditures (810) (776) (1,269) (752) (795) (754) (927) (1,060) (997) (820) (886) (916) (998) (903) (1,106) (930) (864) (672) (884) (566) (506) (346)
Investment in gas field developments (18) (28) (23) (30) (30) (38) (32) (81)
Construction of assets pending sale/leaseback (51) (12) (48)
Proceeds from sale/leaseback of assets 55  32  53  411  39 
Purchases of previously leased assets (185) (2) (6) (40)
Payment into escrow account (571) (130) (835)
Distribution from escrow account 13  130  835 
Proceeds from sales of property and businesses, net of cash divested 63  33  2,437  307  119  96  67  40  145  32  204  708  96  1,375  22  51  21  25  592  24  37 
Acquisitions of property and businesses, net of cash acquired 47  (5) (26) 37  (57) (167) (61) (8) 25  (79) (4) (2) (3) (7) (11)
Cash acquired in merger transaction 4,005 
Cash acquired in step acquisition of nonconsolidated affiliate 1,050 
Investments in and loans to nonconsolidated affiliates (2) (60) (210) (239) (245) (189) (262) (324) (245) (193) (227) (258) (125) (223) (30) (17) (59) (33) (34) (11)
Distributions and loan repayments from nonconsolidated affiliates 55  50  54  99  10  46  19  28  16 
Proceeds from sale of ownership interests in nonconsolidated affiliates 10  24  30  22  1,495  33  63 
Purchases of investments (1,133) (758) (1,214) (97) (250) (129) (151) (125) (180) (121) (973) (96) (94) (83) (182) (110) (131) (220) (95) (101) (133) (133)
Proceeds from sales and maturities of investments 952  1,376  2,013  1,653  299  136  126  179  273  155  303  99  104  134  223  147  173  224  189  69  153  228 
Proceeds from interests in trade accounts receivable conduits 211  445 
Other investing activities, net (2) (98) (2)
Cash (used for) provided by investing activities (680) 290  1,140  4,887  (693) (1,060) (981) (435) (900) (1,163) (110) (478) (1,082) 320  (1,206) (431) (814) (654) (229) (528) (477) (235)
Changes in short-term notes payable 604  196  (3,201) 665  152  136  36  (3) (12) (54) (13) (7) (23) (39) (22) 23  121  (48) (76) 29  (35) 45 
Proceeds from issuance of long-term debt 253  499  29  1,050  122  109  102  120  2,054  136  138  210  191  435  123 
Payments on long-term debt (757) (85) (72) (486) (67) (38) (65) (64) (99) (360) (939) (67) (95) (13) (104) (12) (240) (391) (958) (366) (1,783) (1,165)
Purchases of treasury stock (1,000) (1,000) (1,000) (500) (416) (666) (500) (1,093) (1,000) (850) (1,250) (173) (54) (80)
Proceeds from issuance of common stock 34  108  34  32  198  480  139  98  69  80 
Proceeds from sales of common stock 30  66  75  282  78  86  142  92  195  19  188  106  55  125  42  47 
Employee taxes paid for share-based payment arrangements (15) (103) (10) (4) (1) (84)
Excess tax benefits from share-based payment arrangements 18  26  19  19  12  (2) 25 
Contributions from noncontrolling interests 14  29  23  18 
Distributions to noncontrolling interests (52) (27) (78) (7) (30) (21) (91) (19) (55) (11) (66) (22) (15) (9) (60) (11) (9) (11) (25) (4) (11) (15)
Purchases of noncontrolling interests (202) (133) (42) (20) (20) (16) (4)
Dividends paid to stockholders (875) (880) (1,447) (884) (557) (506) (680) (597) (594) (591) (564) (564) (562) (563) (513) (519) (522) (466) (465) (465) (464) (85)
Other financing activities, net (5) (2) (2) (83) (2) (2) (1) (1) (16) (2) (1) (2) (3) (1) (1)
Cash used for financing activities (2,059) (1,543) (5,244) (620) (428) (231) (1,204) (1,206) (611) (871) (1,200) (561) (379) (901) (1,626) 632  (1,137) (1,452) (1,320) (550) (1,859) (1,002)
Effect of exchange rate changes on cash, cash equivalents and restricted cash (379) 208  43  46  152  56  (103) 19  (8) 15  (77) (73) (9) (43) (39) (51) 14  (24) (16) 65  (36) (14)
Cash reclassified as held for sale 125  (37)
Increase (decrease) in cash, cash equivalents and restricted cash (1,028) (3,182) 290  6,930  370  (759) (425) (277) 699  (1,967) 954  1,399  (64) 634  (114) 1,925  (542) (1,555) 668  389  1,369  (804)
Source: DowDuPont Inc., Quarterly and Annual Reports
Item Description The company
Cash provided by (used for) 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. DowDuPont Inc.'s cash provided by (used for) operating activities declined from Q4 2017 to Q1 2018 but then increased from Q1 2018 to Q2 2018 not reaching Q4 2017 level.