# ABBOTT LABORATORIES (ABT) FY2024 Q3 Statement of Cash Flows

- Company: ABBOTT LABORATORIES (ABT)
- Period: 2024-07-01 to 2024-09-30
- Filing: Q3 FY2024 10-Q, filed 2024-10-31, accession number 0001628280-24-044602
- Page: https://plicit.ai/financials/abt/fy2024-q3-cash-flow
- Chart image: https://plicit.ai/charts/abt-fy2024-q3-cash-flow-sankey.png

## Chart details

Cash flows for Jul 1, 2024 through Sep 30, 2024. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jun 30, 2024. Ending cash: Sep 30, 2024. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Jun 30, 2024**: 6,987,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 2,705,000,000 US dollars. Net cash provided.
- **Net earnings**: 1,646,000,000 US dollars
- **Depreciation**: 331,000,000 US dollars
- **Amortization of intangible assets**: 470,000,000 US dollars
- **Share-based compensation**: 117,000,000 US dollars
- **Trade receivables**: negative 57,000,000 US dollars
- **Inventories**: 220,000,000 US dollars
- **Other, net**: negative 22,000,000 US dollars
- **Investing activities**: negative 594,000,000 US dollars. Net cash used.
- **Acquisitions of property and equipment**: negative 556,000,000 US dollars
- **Acquisitions of businesses and technologies, net of cash acquired**: 0 US dollars
- **Proceeds from business dispositions**: 0 US dollars
- **Sales (purchases) of other investment securities, net**: negative 40,000,000 US dollars
- **Other**: 2,000,000 US dollars
- **Financing activities**: negative 1,576,000,000 US dollars. Net cash used.
- **Net borrowings (repayments) of short-term debt and other**: 44,000,000 US dollars
- **Proceeds from issuance of long-term debt**: 1,000,000 US dollars
- **Repayments of long-term debt**: negative 2,000,000 US dollars
- **Purchases of common shares**: negative 751,000,000 US dollars
- **Proceeds from stock options exercised**: 92,000,000 US dollars
- **Dividends paid**: negative 960,000,000 US dollars
- **Operating adjustment reconciliation**: 1,138,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- **financing gross reconciliation**: 1,713,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **investing gross reconciliation**: 596,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **Exchange-rate effect**: 36,000,000 US dollars
- **Ending cash on Sep 30, 2024**: 7,558,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 9,728,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 571,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.64×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
- **Operating cash flow**: 2,705,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 556,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 2,149,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

### Chart connections

- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $1.06B after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 2,705,000,000 US dollars minus 556,000,000 US dollars equals 2,149,000,000 US dollars.