Abbott Laboratories (ABT) FY2025 Annual Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-01-01 to 2025-12-31

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Abbott Laboratories cash flow reconciliation, Jan 1, 2025 through Dec 31, 2025One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net earnings → Net cash from operating activities: $6,524,000,000.00Amortization of intangible assets → Operating adjustments reconciliation: $1,682,000,000.00Depreciation → Operating adjustments reconciliation: $1,434,000,000.00Trade accounts payable and other liabilities → Operating adjustments reconciliation: $954,000,000.00Share-based compensation → Operating adjustments reconciliation: $664,000,000.00Inventories → Operating adjustments reconciliation: $195,000,000.00Investing and financing losses, net → Operating adjustments reconciliation: $65,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $3,042,000,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $1,295,000,000.00Operating adjustments reconciliation → Trade receivables: $652,000,000.00Operating adjustments reconciliation → Income taxes: $5,000,000.00Other → investing reconciliation: $18,000,000.00Proceeds from sales of investment securities → investing reconciliation: $3,000,000.00investing reconciliation → Acquisitions of property and equipment: $2,171,000,000.00investing reconciliation → Purchases of investment securities: $167,000,000.00investing reconciliation → Acquisitions of businesses and technologies, net of cash acquired: $105,000,000.00Net cash used in financing activities → financing reconciliation: $6,309,000,000.00Proceeds from stock options exercised → financing reconciliation: $396,000,000.00Proceeds from issuance of long-term debt and debt with maturities over 3 months → financing reconciliation: $5,000,000.00financing reconciliation → Dividends paid: $4,116,000,000.00financing reconciliation → Repayments of long-term debt and debt with maturities over 3 months: $1,504,000,000.00financing reconciliation → Purchases of common shares: $893,000,000.00financing reconciliation → Proceeds from issuance of (repayments of) short-term debt, net and other: $115,000,000.00financing reconciliation → Other: $82,000,000.00Net cash used in investing activities → investing reconciliation: $2,422,000,000.00Exchange-rate effect → Cash sources and uses: $71,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $7,616,000,000.00Net cash from operating activities → Cash sources and uses: $9,566,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $8,522,000,000.00Cash sources and uses → Net cash used in investing activities: $2,422,000,000.00Cash sources and uses → Net cash used in financing activities: $6,309,000,000.00Net earnings: $6,524,000,000.00Net earnings+$6.52 BDepreciation: $1,434,000,000.00Depreciation expense+$1.43 BAmortization of intangible assets: $1,682,000,000.00Intangible amortization+$1.68 BShare-based compensation: $664,000,000.00Stock-based compensation+$664.00 MInvesting and financing losses, net: $65,000,000.00Investing and financing losses, net+$65.00 MTrade receivables: -$652,000,000.00Accounts receivable−$652.00 MInventories: $195,000,000.00Inventories+$195.00 MPrepaid expenses and other assets: -$1,295,000,000.00Prepaid & other assets−$1.30 BTrade accounts payable and other liabilities: $954,000,000.00Payables & accrued liabilities+$954.00 MIncome taxes: -$5,000,000.00Income taxes payable−$5.00 MNet cash from operating activities: $9,566,000,000.00Operating cash+$9.57 BOperating adjustments reconciliation: $4,994,000,000.00Proceeds from issuance of (repayments of) short-term debt, net and other: -$115,000,000.00Short-term debt, net−$115.00 MProceeds from issuance of long-term debt and debt with maturities over 3 months: $5,000,000.00Proceeds from issuance of long-term debt and debtwith maturities over 3 months+$5.00 MRepayments of long-term debt and debt with maturities over 3 months: -$1,504,000,000.00Repayments of long-term debt and debt with maturitiesover 3 months−$1.50 BPurchases of common shares: -$893,000,000.00Common stock repurchases−$893.00 MProceeds from stock options exercised: $396,000,000.00Stock option exercises+$396.00 MDividends paid: -$4,116,000,000.00Common dividends paid−$4.12 BOther: -$82,000,000.00Other financing, net−$82.00 MNet cash used in financing activities: -$6,309,000,000.00. Cash required to fund net payments.Financing cash−$6.31 Bfinancing reconciliation: $6,710,000,000.00Acquisitions of property and equipment: -$2,171,000,000.00PP&E purchases−$2.17 BAcquisitions of businesses and technologies, net of cash acquired: -$105,000,000.00Acquisitions, net of cash−$105.00 MProceeds from business dispositions: $0.00Purchases of investment securities: -$167,000,000.00Investment purchases−$167.00 MProceeds from sales of investment securities: $3,000,000.00Other investments sold+$3.00 MOther: $18,000,000.00Other investing, net+$18.00 MNet cash used in investing activities: -$2,422,000,000.00. Cash required to fund net payments.Investing cash−$2.42 Binvesting reconciliation: $2,443,000,000.00Cash sources and uses: $17,253,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $7,616,000,000.00Beginning cash$7.62 BEnding cash: Cash, cash equivalents, and restricted cash: $8,522,000,000.00Ending cash$8.52 BExchange-rate effect: $71,000,000.00FX effect+$71.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$7.40 BOperating cash − cash spent on PP&ECash flow / Net income1.47×Operating cash flow ÷ net incomeNet cash change+$906.00 MEnding cash − beginning cash
Chart details

Abbott Laboratories cash flow reconciliation, Jan 1, 2025 through Dec 31, 2025

Cash flows for Jan 1, 2025 through Dec 31, 2025. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2024. Ending cash: Dec 31, 2025. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2024
7,616,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
9,566,000,000 US dollars. Net cash provided.
Net earnings
6,524,000,000 US dollars
Depreciation
1,434,000,000 US dollars
Amortization of intangible assets
1,682,000,000 US dollars
Share-based compensation
664,000,000 US dollars
Investing and financing losses, net
65,000,000 US dollars
Trade receivables
negative 652,000,000 US dollars
Inventories
195,000,000 US dollars
Prepaid expenses and other assets
negative 1,295,000,000 US dollars
Trade accounts payable and other liabilities
954,000,000 US dollars
Income taxes
negative 5,000,000 US dollars
Investing activities
negative 2,422,000,000 US dollars. Net cash used.
Acquisitions of property and equipment
negative 2,171,000,000 US dollars
Acquisitions of businesses and technologies, net of cash acquired
negative 105,000,000 US dollars
Proceeds from business dispositions
0 US dollars
Purchases of investment securities
negative 167,000,000 US dollars
Proceeds from sales of investment securities
3,000,000 US dollars
Other
18,000,000 US dollars
Financing activities
negative 6,309,000,000 US dollars. Net cash used.
Proceeds from issuance of (repayments of) short-term debt, net and other
negative 115,000,000 US dollars
Proceeds from issuance of long-term debt and debt with maturities over 3 months
5,000,000 US dollars
Repayments of long-term debt and debt with maturities over 3 months
negative 1,504,000,000 US dollars
Purchases of common shares
negative 893,000,000 US dollars
Proceeds from stock options exercised
396,000,000 US dollars
Dividends paid
negative 4,116,000,000 US dollars
Other
negative 82,000,000 US dollars
Operating adjustment reconciliation
4,994,000,000 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
6,710,000,000 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
2,443,000,000 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
71,000,000 US dollars
Ending cash on Dec 31, 2025
8,522,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
17,253,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
906,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.47×. 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
9,566,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
2,171,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
7,395,000,000 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 $3.04B 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: 9,566,000,000 US dollars minus 2,171,000,000 US dollars equals 7,395,000,000 US dollars.
Abbott Laboratories (ABT) FY2025 Annual Statement of Cash Flows Sankey chart
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