Cash Flow Statement
Quarterly Data
The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.
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.
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- Common-Size Balance Sheet: Assets
- Analysis of Profitability Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Common Stock Valuation Ratios
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Return on Equity (ROE) since 2005
- Current Ratio since 2005
- Price to Book Value (P/BV) since 2005
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Monsanto Co., consolidated cash flow statement (quarterly data)
US$ in millions
Based on: 10-Q (reporting date: 2018-02-28), 10-Q (reporting date: 2017-11-30), 10-K (reporting date: 2017-08-31), 10-Q (reporting date: 2017-05-31), 10-Q (reporting date: 2017-02-28), 10-Q (reporting date: 2016-11-30), 10-K (reporting date: 2016-08-31), 10-Q (reporting date: 2016-05-31), 10-Q (reporting date: 2016-02-29), 10-Q (reporting date: 2015-11-30), 10-K (reporting date: 2015-08-31), 10-Q (reporting date: 2015-05-31), 10-Q (reporting date: 2015-02-28), 10-Q (reporting date: 2014-11-30), 10-K (reporting date: 2014-08-31), 10-Q (reporting date: 2014-05-31), 10-Q (reporting date: 2014-02-28), 10-Q (reporting date: 2013-11-30), 10-K (reporting date: 2013-08-31), 10-Q (reporting date: 2013-05-31), 10-Q (reporting date: 2013-02-28), 10-Q (reporting date: 2012-11-30), 10-K (reporting date: 2012-08-31), 10-Q (reporting date: 2012-05-31), 10-Q (reporting date: 2012-02-29), 10-Q (reporting date: 2011-11-30).
- Net Income (Loss)
- Net income exhibited notable volatility, with periods of significant positive earnings interspersed with intervals of losses. Early periods showed strong gains, particularly in Feb 2012 and Feb 2013, exceeding US$1 billion, but several quarters experienced losses, notably Aug 2012, Aug 2013, Aug 2015, and Nov 2015. The trend shows fluctuations without a consistent upward or downward trajectory over the two and a half years.
- Depreciation and Amortization
- This expense remained relatively stable across quarters, mostly fluctuating in a narrow range from approximately US$150 million to US$200 million, with a slight gradual increase toward later periods.
- Bad-Debt Expense
- Bad-debt expense was generally low but showed intermittent spikes, particularly in Q2 and Q3 of 2016. The variability indicates occasional increase in non-collectible amounts but without a clear directional trend.
- Stock-Based Compensation Expense
- Stock-based compensation expense stayed within a moderate range, mostly between US$20 million and US$40 million, showing minor fluctuations without a strong trend over time.
- Excess Tax Benefits from Stock-Based Compensation
- These benefits were negative in the majority of reported periods, indicating ongoing tax impacts associated with stock compensation, with values becoming less negative or missing in later quarters.
- Deferred Income Taxes
- There was significant variability in deferred income taxes, fluctuating between positive and negative values. Several quarters exhibited notably high positive adjustments (e.g., May 2012), while others saw large negative impacts (e.g., Feb 2015), reflecting timing differences or tax strategy changes.
- Restructuring Impairments and Net Restructuring
- Restructuring impairments were generally absent in most early quarters but appeared prominently in 2015 and 2016, with substantial positive values indicative of significant charges. Correspondingly, net restructuring showed considerable cash outflows in later periods, highlighting active restructuring efforts.
- Equity Affiliate Income (Expense), Net
- Value oscillated around zero, with small gains or losses each quarter, suggesting a modest and inconsistent impact from equity affiliates on overall results.
- Net Gain on Sale of Business or Other Assets
- Generally negative or negligible gains dominated this item. Notable large negative impacts in late 2016 and 2017 quarters indicate losses on asset disposals or business sales, likely affecting overall profitability.
- Other Items and Items Not Requiring (Providing) Cash
- The category labeled as ‘Other Items’ exhibited high volatility, with both strong positive and negative values, reflecting miscellaneous accounting adjustments. The related ‘Items that did not require (provide) cash’ consistently showed positive values with occasional spikes, underpinning adjustments to reconcile net income to cash flow.
- Trade Receivables and Inventory Net Changes
- Trade receivables and inventory changes showed pronounced volatility with large positive and negative swings across quarters. These patterns indicate fluctuating working capital management and possible seasonal or operational fluctuations affecting cash flow.
- Deferred Revenue
- Deferred revenue changes fluctuated markedly, with large positive values followed by deep negative adjustments in subsequent quarters. This pattern denotes cyclical revenue recognition timing impacting reported revenue and operating cash flow.
- Accounts Payable and Other Accrued Liabilities
- This category likewise revealed fluctuations, alternating between increases and decreases in payables and accruals, reflecting variable operational payables timing and working capital movements.
- Pension Contributions
- Contributions to pension obligations remained relatively stable and modest in magnitude, showing no clear trend over time.
- Changes in Assets and Liabilities Affecting Cash
- These changes exhibited sharp fluctuations correlating to the variability in receivables, inventory, and payables, with periods of significant cash generation from working capital changes as well as intervals of heavy cash use.
- Net Cash Provided (Required) by Operating Activities
- Operating cash flow was highly variable. Periods of strong positive cash flow, such as Nov 2012, Aug 2014, and Aug 2015, alternated with quarters of negative cash flow, notably in May 2012, Feb 2014, and May 2015. This points to inconsistency in cash generation capability over the observed periods.
- Investing Activities
- Net cash used in investing activities was predominantly negative, reflecting consistent capital expenditures and occasional acquisitions. Capital expenditures fluctuated but generally remained substantial each quarter, indicating ongoing investment in property, plant, and equipment. Acquisitions occurred sporadically, with a notable large cash outflow in Aug 2013.
- Financing Activities
- Cash flows from financing activities were unstable and generally negative, with occasional positive inflows related to debt issuance. Significant outflows were associated with treasury stock purchases, particularly in 2013 and 2014 with a pronounced peak in Aug 2014, and ongoing dividend payments showed a steady, slightly increasing cash outflow across all periods. Debt proceeds and repayments were variably timed, with notable long-term debt issuances in mid-2014 and 2015.
- Effect of Exchange Rate Changes
- Currency exchange effects on cash balances demonstrated small to moderate fluctuations, alternating between positive and negative impacts without a clear trend.
- Net Increase (Decrease) in Cash and Cash Equivalents
- Cash balances experienced marked volatility consistent with fluctuations in net cash from operating, investing, and financing activities. Periods of strong cash increases (e.g., Aug 2012, Aug 2015) alternated with large declines, reflecting sensitivity to operational results and financing decisions.