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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e.l.f. Beauty, Inc. pages available for free this week:
- Balance Sheet: Assets
- Common-Size Income Statement
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Long-term (Investment) Activity Ratios
- Analysis of Geographic Areas
- Common Stock Valuation Ratios
- Price to FCFE (P/FCFE)
- Capital Asset Pricing Model (CAPM)
- Net Profit Margin since 2016
- Return on Equity (ROE) since 2016
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e.l.f. Beauty, Inc., consolidated cash flow statement (quarterly data)
US$ in thousands
Based on: 10-Q (reporting date: 2024-06-30), 10-K (reporting date: 2024-03-31), 10-Q (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-K (reporting date: 2023-03-31), 10-Q (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-K (reporting date: 2022-03-31), 10-Q (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-K (reporting date: 2021-03-31), 10-Q (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-K (reporting date: 2020-03-31), 10-Q (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30).
- Net Income
- The net income demonstrated considerable volatility over the periods. After a strong performance in 2019, including a peak of 8,002 thousand USD at year-end, it dipped sharply in early 2020 with a negative result (-341 thousand USD). This was followed by fluctuating positive results with a significant surge from mid-2022 through mid-2023, reaching an exceptionally high 52,977 thousand USD in June 2023. However, the latter part of 2023 and early 2024 showed a decline again, indicating inconsistency in profitability.
- Depreciation, Amortization, and Non-Cash Lease Expense
- These expenses were relatively stable, ranging mostly between approximately 5,300 and 7,100 thousand USD. There was a notable increase in late 2023, peaking at over 11,900 thousand USD, potentially reflecting changes in asset base or lease obligations during this period.
- Stock-Based Compensation Expense
- Stock-based compensation exhibited an increasing trend across the years, starting near 3,300 thousand USD in late 2019 and rising gradually with some fluctuations to a high of nearly 13,000 thousand USD by mid-2024. This indicates a possible escalation in employee or executive incentives tied to stock performance.
- Deferred Income Taxes
- Deferred taxes showed large fluctuations, alternating between sizeable positive and negative values. The swings suggest ongoing tax timing differences or adjustments, with no clear trending direction, evidencing complexity in tax positions across the periods.
- Accounts Receivable
- Receivables displayed extreme volatility, alternating between positive and negative changes that imply significant variations in collections or sales timing. Particularly notable are the large negative figures around late 2019 and mid-2023, and sharp increases in some quarters such as June 2023, signifying irregular customer payment patterns or credit management challenges.
- Inventory
- Inventory levels fluctuated widely, with substantial negative values in certain quarters such as mid-2021 and throughout 2023 periods, indicating possible inventory reductions or write-downs. The variability may reflect supply chain adjustments, demand shifts, or strategic inventory management decisions.
- Accounts Payable and Accrued Expenses
- Payables and accrued expenses shifted markedly over time. Some periods featured notable payables decreases (negative changes), while others showed large increases, peaking around 43,000 thousand USD by late 2023. This variability suggests changing supplier payment timing and expense accrual strategies across quarters.
- Operating Cash Flow
- Net cash from operating activities was inconsistent, with strong cash inflows in some quarters and negative outflows in others. The highest positive values were observed in mid to late 2023, correlating with periods of high net income. Periods of negative or low cash flow often coincided with times of poor net income results.
- Investing Activities
- Investing cash flows were largely negative, reflecting ongoing capital expenditures and acquisitions. A particularly large cash outflow occurred in early 2020 and early 2024, attributable to acquisitions or other large investment outlays. Capital expenditures showed relatively moderate and steady outflows, with some quarterly variation.
- Financing Activities
- Financing cash flows fluctuated greatly, with significant repayments of debt noticed particularly during late 2020 to early 2021, and early 2024. There was also sizable issuance of long-term debt in early 2024. Stock issuance showed moderate inflows, generally increasing over time, whereas stock repurchases were only evident in earlier periods. Revolving credit activities indicate episodes of drawing down and repaying credit lines within the periods.
- Overall Cash Position
- The net increase or decrease in cash showed marked volatility, with large positive changes after strong operating cash flows and financing activities, notably in 2021, mid-2022, and mid-2023. Conversely, sharp decreases in cash occurred during early 2020 and early 2024, often in conjunction with investing activities or debt repayments. The cash position appears to respond promptly to underlying operating performance and capital transactions.