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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- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Balance Sheet: Assets
- Common Stock Valuation Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Operating Profit Margin since 2005
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
- Total Asset Turnover since 2005
- Analysis of Debt
- Aggregate Accruals
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Mosaic Co., consolidated cash flow statement (quarterly data)
US$ in thousands
Based on: 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-K (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-K (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-K (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 10-Q (reporting date: 2017-03-31).
- Net Earnings (Loss) including Noncontrolling Interests
- The net earnings demonstrate significant volatility over the analyzed quarters. From moderate losses and gains in early periods, the company experiences dramatic negative results in late 2017 and again in 2019, with a notable loss of -950,400 thousand USD in December 2019. A strong recovery is visible through 2020 and 2021, culminating in a peak of 1,185,700 thousand USD in March 2022. This cyclical performance suggests sensitivity to underlying market or operational conditions.
- Depreciation, Depletion, and Amortization
- Depreciation and related expenses remain relatively stable, fluctuating moderately between approximately 158,800 and 245,000 thousand USD. There is a general upward trend toward the later periods, indicating ongoing capital investment and asset base growth or changes in asset composition.
- Deferred and Other Income Taxes
- Tax-related items show considerable variability, with substantial positive and negative swings. Large positive spikes in certain quarters, such as 558,500 thousand USD in December 2017, are offset by significant negative amounts in others, notably -533,400 thousand USD in December 2020. These swings point to complex tax impacts, possibly related to valuation adjustments or changes in tax positions.
- Equity in Net Earnings (Loss) of Nonconsolidated Companies
- This component fluctuates around lower values, with both negative and positive contributions. There appears to be no consistent trend, reflecting variable performance or influence from associated companies.
- Accretion Expense
- Accretion expense for asset retirement obligations gradually increases from 6,100 to 20,000 thousand USD, showing ongoing recognition of long-term liabilities. Accretion for leases, appearing only in recent years, declines modestly, reflecting adjustments related to lease accounting standards or lease portfolio changes.
- Share-Based Compensation Expense
- The expense is irregular, with notable negative values indicating possible reversals or adjustments. Overall, fluctuations suggest evolving compensation strategies or accounting treatments over time.
- Unrealized (Gain) Loss on Derivatives
- This category is highly volatile, with large gains and losses alternating across quarters. Such variation highlights exposure to market risks and hedging activities impacting financial results.
- Foreign Currency Adjustments
- There are significant swings in foreign currency adjustments, ranging from large positive inflows to substantial outflows. These movements underscore the impact of exchange rate changes on the company’s financial position.
- Mine Closure Costs
- Reported inconsistently, with large expense spikes in certain quarters, particularly a 517,200 thousand USD cost in September 2019 and 158,100 thousand USD in March 2021. These reflect substantial asset retirement or environmental remediation activities within mining operations.
- Receivables, Net
- Receivables fluctuate widely, with substantial negative and positive changes indicative of variability in sales, collections, or credit policies. Extreme negative values late in the period suggest possible write-downs or deteriorations in receivable quality.
- Inventories
- Inventory levels exhibit dramatic swings, including large negative balances and sharp rebounds. This inconsistency points to significant inventory revaluations, production changes, or write-offs, all impacting working capital management.
- Accounts Payable and Accrued Liabilities
- Accounts payable and accrued liabilities show volatile patterns, with periods of sharp increase and decrease. These fluctuations imply shifting payment terms, supply chain dynamics, or operational demands influencing liabilities management.
- Changes in Assets and Liabilities
- Net changes in working capital components fluctuate widely, often negative, reflecting highly variable operational cash flow impacts. These movements correspond with swings in receivables, inventories, and payables.
- Net Cash Provided by (Used in) Operating Activities
- Operating cash flows demonstrate strong variability, with several quarters of positive cash generation interspersed with material outflows. The trend stabilizes positively in the more recent periods, reflecting improved operational cash efficiency or profitable activities.
- Capital Expenditures
- Capital spending is consistently high and generally increasing, ranging from approximately 168,500 to 384,800 thousand USD per quarter. This reflects sustained investment in productive assets or expansion projects.
- Purchases and Proceeds of Securities
- Purchases and sales of available-for-sale and held-to-maturity securities show swings in the hundreds of thousands of USD, indicative of active portfolio management or liquidity strategies. Net effects vary widely across quarters.
- Net Cash Used in Investing Activities
- Investing cash flows are predominantly negative, with large outflows reflecting significant capital expenditures, acquisitions, and investment purchases. The sizable one-time acquisition expense of nearly 1 billion USD in March 2018 also significantly impacts investing cash flow.
- Short-Term Debt and Structured Accounts Payable Arrangements
- Payments and proceeds related to short-term debt are volatile, with some quarters showing large repayments followed by significant borrowings. Similar patterns occur in structured accounts payable arrangements, with sizable fluctuations reflecting active short-term financing management.
- Long-Term Debt
- Debt issuances and repayments are irregular, with some quarters reflecting substantial issuances (e.g., 1,249,900 thousand USD in December 2017) balanced by repayments. This indicates strategic refinancing or funding activities corresponding with capital needs.
- Share Repurchases and Dividends
- Share repurchases accelerate markedly in recent years, reaching over half a billion USD in certain quarters during 2021 and 2022. Dividend payments remain relatively steady, indicating ongoing distribution of earnings to shareholders despite earnings volatility.
- Net Cash Provided by (Used in) Financing Activities
- Financing activities cash flow is inconsistent, with large inflows in some quarters contrasted with significant outflows in others. The overall variability corresponds with debt issuance, repayment, share repurchases, and dividend payments, reflecting changing financing needs.
- Effect of Exchange Rate Changes on Cash
- Currency effects on cash balances exhibit significant fluctuations, with positive and negative impacts often offsetting each other. This suggests exposure to foreign exchange risk affecting cash position values.
- Net Change in Cash, Cash Equivalents and Restricted Cash
- Cash changes are inconsistent, demonstrating periods of both buildup and depletion. Large inflows in some quarters are counterbalanced by steep declines in others, implying dynamic cash management in response to investing, operating, and financing activities.