salesforce.com inc. (CRM)

Cash Flow Statement

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 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.

salesforce.com inc., consolidated cash flow statement

US$ in millions

	12 months ended	Jan 31, 2019		Jan 31, 2018		Jan 31, 2017		Jan 31, 2016		Jan 31, 2015		Jan 31, 2014
	Net income (loss)
	Depreciation and amortization
	Amortization of debt discount and issuance costs
	Amortization of costs capitalized to obtain revenue contracts, net
	Expenses related to employee stock plans
	Gains on strategic investments, net
	Gain on sales of land and building improvements
	50 Fremont lease termination
	Loss on conversions of convertible senior notes
	Excess tax benefits from employee stock plans
	Accounts receivable, net
	Costs capitalized to obtain revenue contracts, net
	Prepaid expenses and other current assets and other assets
	Accounts payable
	Accrued expenses and other liabilities
	Accounts payable, accrued expenses and other liabilities (old)
	Unearned revenue
	Changes in assets and liabilities, net of business combinations
	Adjustments to reconcile net income (loss) to net cash provided by operating activities
	Net cash provided by operating activities
	Business combinations, net of cash acquired
	Proceeds from land and building improvements held for sale
	Purchase of 50 Fremont land and building
	Deposit for purchase of 50 Fremont land and building
	Non-refundable amounts received for sale of land available for sale
	Purchases of strategic investments
	Sales of strategic investments
	Strategic investments, net (old)
	Purchases of marketable securities
	Sales of marketable securities
	Maturities of marketable securities
	Capital expenditures
	Net cash used in investing activities
	Proceeds from issuance of debt, net
	Proceeds from employee stock plans
	Principal payments on capital lease obligations
	Repayments of debt
	Proceeds from issuance of warrants
	Purchase of convertible note hedge
	Excess tax benefits from employee stock plans
	Net cash provided by (used in) financing activities
	Effect of exchange rate changes
	Net increase (decrease) in cash and cash equivalents
	Cash and cash equivalents, beginning of period
	Cash and cash equivalents, end of period

Based on: 10-K (filing date: 2019-03-08), 10-K (filing date: 2018-03-09), 10-K (filing date: 2017-03-06), 10-K (filing date: 2016-03-07), 10-K (filing date: 2015-03-06), 10-K (filing date: 2014-03-05).

Cash flow statement item	Description	The company
Net cash provided by operating activities	Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.	salesforce.com inc.’s net cash provided by operating activities increased from 2017 to 2018 and from 2018 to 2019.
Net cash used in investing activities	Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.	salesforce.com inc.’s net cash used in investing activities increased from 2017 to 2018 but then declined significantly from 2018 to 2019.
Net cash provided by (used in) financing activities	Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.	salesforce.com inc.’s net cash provided by (used in) financing activities declined from 2017 to 2018 but then increased from 2018 to 2019 exceeding 2017 level.

	salesforce.com inc.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
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Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
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	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality