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Accenture PLC (NYSE:ACN)
Cash from Financing
$-3,604 Mil (TTM As of May. 2014)

Cash from financing is the cash generated/spent from financial activities such as share issuance (buy back), debt issuance (repayment), and dividends paid to preferred and common stockholders.

For the three months ended in May. 2014, Accenture PLC paid $246 Mil more to buy back shares than it received from issuing new shares. It received $0 Mil from issuing more debt. It paid $0 Mil more to buy back preferred shares than it received from issuing preferred shares. It spent $625 Mil paying cash dividends to shareholders. It received $5 Mil on other financial activities. In all, Accenture PLC spent $866 Mil on financial activities for the three months ended in May. 2014.


Definition

This is the cash generated/spent from financial activities such as share issuance (buy back), debt issuance (repayment), and dividends paid to preferred and common stockholders. In the calculation of free cash flow, cash from financing is not calculated because it is not related to operating activities.

Accenture PLC's Cash from Financing for the fiscal year that ended in Aug. 2013 is calculated as:

Cash from Financing(A: Aug. 2013 )
=Net Issuance of Stock+Net Issuance of Debt+Net Issuance of Preferred+Dividends+Other Financing
=-2028.54+0.054+0+-1121.738+84.595
=-3,066

Accenture PLC's Cash from Financing for the quarter that ended in May. 2014 is

Cash from Financing(Q: May. 2014 )
=Net Issuance of Stock+Net Issuance of Debt+Net Issuance of Preferred+Dividends+Other Financing
=-246.167+0.183+0+-624.682+4.686
=-866

Accenture PLC Cash Flow from Financing for the trailing twelve months (TTM) ended in May. 2014 was -1023.636 (Aug. 2013 ) + -1138.516 (Nov. 2013 ) + -576.079 (Feb. 2014 ) + -865.98 (May. 2014 ) = $-3,604 Mil.

* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.


Explanation

Cash from financing contains five items:

1. Net Issuance of Stock:
A company may raise cash from issuing new shares. It can also use cash to buy back shares. If this number is positive, it means that the company has received more cash from issuing shares than it has paid to buy back shares. If this number is negative, it means that company has paid more cash to buy back shares than it has received for issuing shares.

Accenture PLC's net issuance of stock for the three months ended in May. 2014 was $-246 Mil. Accenture PLC paid $246 Mil more to buy back shares than it received from issuing new shares.

2. Net Issuance of Debt:
Net issuance of debt is the cash a company received or spent through debt related activities such as debt issuance or debt repayment. If a company pays down its debt during the period, this number will be negative. If a company issued more debt, it receives cash and this number is positive.

Accenture PLC's net issuance of debt for the three months ended in May. 2014 was $0 Mil. Accenture PLC received $0 Mil from issuing more debt.

3. Net Issuance of Preferred:
A company may raise cash from issuing new preferred shares. It can also use cash to buy back preferred shares. If this number is positive, it means that the company has received more cash from issuing preferred shares than it has paid to buy back preferred shares. If this number is negative, it means that company has paid more cash to buy back preferred shares than it has received for issuing preferred shares.

Accenture PLC's net issuance of preferred for the three months ended in May. 2014 was $0 Mil. Accenture PLC paid $0 Mil more to buy back preferred shares than it received from issuing preferred shares.

4. Dividends:
Cash flow for dividends refers to the payment of cash to shareholders as dividends when the company generates income.

Accenture PLC's cash flow for dividends for the three months ended in May. 2014 was $-625 Mil. Accenture PLC spent $625 Mil paying cash dividends to shareholders.

5. Other Financing:
Money spent or earned by company from other financial activities.

Accenture PLC's other financing for the three months ended in May. 2014 was $5 Mil. Accenture PLC received $5 Mil on other financial activities.


Related Terms

Cash Flow from Operations, Cash Flow from Investing, Net Issuance of Stock, Net Issuance of Debt, Dividends, Net Issuance of Preferred


Historical Data

* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.

Accenture PLC Annual Data

Aug04Aug05Aug06Aug07Aug08Aug09Aug10Aug11Aug12Aug13
Net Issuance of Stock -718-1,326-1,650-1,820-1,820-1,451-1,634-1,615-1,644-2,029
Net Issuance of Debt -22-13-19-26-18-71-2-60
Net Issuance of Preferred 0000000000
Dividends 00-268-293-334-378-824-644-951-1,122
Other Financing 53-3821110-14281384385
Cash from Financing -688-1,377-1,934-2,128-2,162-1,850-2,429-2,122-2,559-3,066

Accenture PLC Quarterly Data

Feb12May12Aug12Nov12Feb13May13Aug13Nov13Feb14May14
Net Issuance of Stock -376-484-639-56-497-437-1,039-541-627-246
Net Issuance of Debt -1-0-5-0-000000
Net Issuance of Preferred 0000000000
Dividends 0-4760-5600-5620-6300-625
Other Financing -11013931-11533505
Cash from Financing -378-950-643-578-465-999-1,024-1,139-576-866
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