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GuruFocus has detected 3 Warning Signs with Accenture PLC $ACN.
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Accenture PLC (NYSE:ACN)
Cash from Financing
$-3,364 Mil (TTM As of Nov. 2016)

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 Nov. 2016, Accenture PLC paid $375 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 $785 Mil paying cash dividends to shareholders. It spent $3 Mil on other financial activities. In all, Accenture PLC spent $1,163 Mil on financial activities for the three months ended in Nov. 2016.


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. 2016 is calculated as:

Cash from Financing(A: Aug. 2016 )
=Net Issuance of Stock+Net Issuance of Debt+Net Issuance of Preferred+Dividends+Other Financing
=-2013.632+-1.059+0+-1438.138+55.896
=-3,397

Accenture PLC's Cash from Financing for the quarter that ended in Nov. 2016 is

Cash from Financing(Q: Nov. 2016 )
=Net Issuance of Stock+Net Issuance of Debt+Net Issuance of Preferred+Dividends+Other Financing
=-375.224+0.138+0+-785.127+-2.562
=-1,163

Accenture PLC Cash Flow from Financing for the trailing twelve months (TTM) ended in Nov. 2016 was -641.419 (Feb. 2016 ) + -971.391 (May. 2016 ) + -588.138 (Aug. 2016 ) + -1162.775 (Nov. 2016 ) = $-3,364 Mil.

* All numbers are in millions except for per share data and ratio. All numbers are in their local exchange's 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 Nov. 2016 was $-375 Mil. Accenture PLC paid $375 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 Nov. 2016 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 Nov. 2016 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 Nov. 2016 was $-785 Mil. Accenture PLC spent $785 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 Nov. 2016 was $-3 Mil. Accenture PLC spent $3 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 local exchange's currency.

Accenture PLC Annual Data

Aug07Aug08Aug09Aug10Aug11Aug12Aug13Aug14Aug15Aug16
Net Issuance of Stock -1,820-1,820-1,451-1,634-1,615-1,644-2,029-2,001-1,899-2,014
Net Issuance of Debt -26-18-71-2-6011-1
Net Issuance of Preferred 0000000000
Dividends -293-334-378-824-644-951-1,122-1,255-1,353-1,438
Other Financing 1110-14281384385904956
Cash from Financing -2,128-2,162-1,850-2,429-2,122-2,559-3,066-3,165-3,202-3,397

Accenture PLC Quarterly Data

Aug14Nov14Feb15May15Aug15Nov15Feb16May16Aug16Nov16
Net Issuance of Stock -587-474-487-331-606-476-708-255-575-375
Net Issuance of Debt -00000000-20
Net Issuance of Preferred 0000000000
Dividends 0-6790-6750-7210-7170-785
Other Financing 226233-2-0661-12-3
Cash from Financing -585-1,127-464-1,003-608-1,196-641-971-588-1,163
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