AMCOR PLC (AMCR) FY2026 Annual Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-07-01 to 2026-06-30

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AMCOR PLC cash flow reconciliation, Jul 1, 2025 through Jun 30, 2026One 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 income → Net cash from operating activities: $1,106,000,000.00Depreciation, amortization, and impairment → Operating adjustments reconciliation: $1,479,000,000.00Trade payables → Operating adjustments reconciliation: $570,000,000.00Share-based compensation → Operating adjustments reconciliation: $83,000,000.00Amortization of debt discount and deferred financing costs → Operating adjustments reconciliation: $48,000,000.00Net periodic benefit cost → Operating adjustments reconciliation: $31,000,000.00Loss from highly inflationary accounting for Argentine subsidiaries → Operating adjustments reconciliation: $28,000,000.00Other current liabilities → Operating adjustments reconciliation: $16,000,000.00Net foreign exchange loss → Operating adjustments reconciliation: $5,000,000.00Accrued employee costs → Operating adjustments reconciliation: $3,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $1,045,000,000.00Operating adjustments reconciliation → Inventories: $329,000,000.00Operating adjustments reconciliation → Trade receivables: $323,000,000.00Operating adjustments reconciliation → Other, net: $146,000,000.00Operating adjustments reconciliation → Deferred income taxes, net: $96,000,000.00Operating adjustments reconciliation → Other, net: $81,000,000.00Operating adjustments reconciliation → Employee benefit obligations: $78,000,000.00Operating adjustments reconciliation → Net gain on disposal of businesses and investments: $54,000,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $51,000,000.00Operating adjustments reconciliation → Net gain on disposal of property, plant, and equipment: $49,000,000.00Operating adjustments reconciliation → Inventory step-up amortization: $6,000,000.00Operating adjustments reconciliation → Equity in (income)/loss of affiliated companies: $5,000,000.00Proceeds from divestitures, net of cash divested → investing reconciliation: $272,000,000.00Proceeds from sales of property, plant, and equipment, and other intangible assets → investing reconciliation: $73,000,000.00Proceeds from sale of affiliated companies and other investments → investing reconciliation: $70,000,000.00investing reconciliation → Purchase of property, plant, and equipment, and other intangible assets: $922,000,000.00investing reconciliation → Business acquisitions: $17,000,000.00Net cash used in financing activities → financing reconciliation: $1,343,000,000.00Proceeds from issuance of long-term debt → financing reconciliation: $3,214,000,000.00Proceeds from exercise of options → financing reconciliation: $6,000,000.00Net borrowing/(repayment) of short-term debt → financing reconciliation: $3,000,000.00financing reconciliation → Repayment of long-term debt: $2,893,000,000.00financing reconciliation → Dividends paid: $1,195,000,000.00financing reconciliation → Net borrowing/(repayment) of commercial paper: $389,000,000.00financing reconciliation → Purchase of treasury shares and tax withholdings for share-based incentive plans: $71,000,000.00financing reconciliation → Repayment of lease liabilities: $16,000,000.00financing reconciliation → Purchase of non-controlling interest: $1,000,000.00financing reconciliation → Share buyback/cancellations: $1,000,000.00Net cash used in investing activities → investing reconciliation: $524,000,000.00Exchange-rate effect → Cash sources and uses: $4,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $827,000,000.00Net cash from operating activities → Cash sources and uses: $2,151,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $1,115,000,000.00Cash sources and uses → Net cash used in investing activities: $524,000,000.00Cash sources and uses → Net cash used in financing activities: $1,343,000,000.00Net income: $1,106,000,000.00Net income+$1.11 BDepreciation, amortization, and impairment: $1,479,000,000.00Depreciation & amortization+$1.48 BNet periodic benefit cost: $31,000,000.00Pension expense+$31.00 MAmortization of debt discount and deferred financing costs: $48,000,000.00Deferred charges amortization+$48.00 MNet gain on disposal of property, plant, and equipment: -$49,000,000.00Asset sale gain & loss−$49.00 MNet gain on disposal of businesses and investments: -$54,000,000.00Business sale gain & loss−$54.00 MEquity in (income)/loss of affiliated companies: -$5,000,000.00Equity-method results−$5.00 MNet foreign exchange loss: $5,000,000.00FX transaction gain & loss+$5.00 MShare-based compensation: $83,000,000.00Stock-based compensation+$83.00 MInventory step-up amortization: -$6,000,000.00Inventory step-up amortization−$6.00 MOther, net: -$146,000,000.00Other non-cash items−$146.00 MLoss from highly inflationary accounting for Argentine subsidiaries: $28,000,000.00Argentina inflation loss+$28.00 MDeferred income taxes, net: -$96,000,000.00Deferred income taxes−$96.00 MTrade receivables: -$323,000,000.00Accounts receivable−$323.00 MInventories: -$329,000,000.00Inventories−$329.00 MPrepaid expenses and other current assets: -$51,000,000.00Other current assets−$51.00 MTrade payables: $570,000,000.00Accounts payable+$570.00 MOther current liabilities: $16,000,000.00Other current liabilities+$16.00 MAccrued employee costs: $3,000,000.00Accrued employee costs+$3.00 MEmployee benefit obligations: -$78,000,000.00Pension & retiree obligations−$78.00 MOther, net: -$81,000,000.00Other working capital, net−$81.00 MNet cash from operating activities: $2,151,000,000.00Operating cash+$2.15 BOperating adjustments reconciliation: $2,263,000,000.00Proceeds from exercise of options: $6,000,000.00Common stock issued+$6.00 MPurchase of treasury shares and tax withholdings for share-based incentive plans: -$71,000,000.00Treasury shares & withholding−$71.00 MPurchase of non-controlling interest: -$1,000,000.00Noncontrolling interests, net−$1.00 MProceeds from issuance of long-term debt: $3,214,000,000.00Long-term debt issued+$3.21 BRepayment of long-term debt: -$2,893,000,000.00Long-term debt repaid−$2.89 BFinancing-related transaction fees: $0.00Net borrowing/(repayment) of commercial paper: -$389,000,000.00Commercial paper, net−$389.00 MNet borrowing/(repayment) of short-term debt: $3,000,000.00Short-term debt, net+$3.00 MRepayment of lease liabilities: -$16,000,000.00Finance lease payments−$16.00 MShare buyback/cancellations: -$1,000,000.00Common stock repurchases−$1.00 MDividends paid: -$1,195,000,000.00Common dividends paid−$1.20 BNet cash used in financing activities: -$1,343,000,000.00. Cash required to fund net payments.Financing cash−$1.34 Bfinancing reconciliation: $4,566,000,000.00Investments in affiliated companies and other: $0.00Business acquisitions: -$17,000,000.00Acquisitions, net of cash−$17.00 MPurchase of property, plant, and equipment, and other intangible assets: -$922,000,000.00Capital expenditures−$922.00 MProceeds from divestitures, net of cash divested: $272,000,000.00Divestiture proceeds, net+$272.00 MProceeds from sale of affiliated companies and other investments: $70,000,000.00Other investments sold+$70.00 MProceeds from sales of property, plant, and equipment, and other intangible assets: $73,000,000.00Asset sales+$73.00 MNet cash used in investing activities: -$524,000,000.00. Cash required to fund net payments.Investing cash−$524.00 Minvesting reconciliation: $939,000,000.00Cash sources and uses: $2,982,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $827,000,000.00Beginning cash$827.00 MEnding cash: Cash, cash equivalents, and restricted cash: $1,115,000,000.00Ending cash$1.12 BExchange-rate effect: $4,000,000.00FX effect+$4.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$1.23 BOperating cash − cash spent on productive assetsCash flow / Net income1.94×Operating cash flow ÷ net incomeNet cash change+$288.00 MEnding cash − beginning cash
Chart details

AMCOR PLC cash flow reconciliation, Jul 1, 2025 through Jun 30, 2026

Cash flows for Jul 1, 2025 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jun 30, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Jun 30, 2025
827,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
2,151,000,000 US dollars. Net cash provided.
Net income
1,106,000,000 US dollars
Depreciation, amortization, and impairment
1,479,000,000 US dollars
Net periodic benefit cost
31,000,000 US dollars
Amortization of debt discount and deferred financing costs
48,000,000 US dollars
Net gain on disposal of property, plant, and equipment
negative 49,000,000 US dollars
Net gain on disposal of businesses and investments
negative 54,000,000 US dollars
Equity in (income)/loss of affiliated companies
negative 5,000,000 US dollars
Net foreign exchange loss
5,000,000 US dollars
Share-based compensation
83,000,000 US dollars
Inventory step-up amortization
negative 6,000,000 US dollars
Other, net
negative 146,000,000 US dollars
Loss from highly inflationary accounting for Argentine subsidiaries
28,000,000 US dollars
Deferred income taxes, net
negative 96,000,000 US dollars
Trade receivables
negative 323,000,000 US dollars
Inventories
negative 329,000,000 US dollars
Prepaid expenses and other current assets
negative 51,000,000 US dollars
Trade payables
570,000,000 US dollars
Other current liabilities
16,000,000 US dollars
Accrued employee costs
3,000,000 US dollars
Employee benefit obligations
negative 78,000,000 US dollars
Other, net
negative 81,000,000 US dollars
Investing activities
negative 524,000,000 US dollars. Net cash used.
Investments in affiliated companies and other
0 US dollars
Business acquisitions
negative 17,000,000 US dollars
Purchase of property, plant, and equipment, and other intangible assets
negative 922,000,000 US dollars
Proceeds from divestitures, net of cash divested
272,000,000 US dollars
Proceeds from sale of affiliated companies and other investments
70,000,000 US dollars
Proceeds from sales of property, plant, and equipment, and other intangible assets
73,000,000 US dollars
Financing activities
negative 1,343,000,000 US dollars. Net cash used.
Proceeds from exercise of options
6,000,000 US dollars
Purchase of treasury shares and tax withholdings for share-based incentive plans
negative 71,000,000 US dollars
Purchase of non-controlling interest
negative 1,000,000 US dollars
Proceeds from issuance of long-term debt
3,214,000,000 US dollars
Repayment of long-term debt
negative 2,893,000,000 US dollars
Financing-related transaction fees
0 US dollars
Net borrowing/(repayment) of commercial paper
negative 389,000,000 US dollars
Net borrowing/(repayment) of short-term debt
3,000,000 US dollars
Repayment of lease liabilities
negative 16,000,000 US dollars
Share buyback/cancellations
negative 1,000,000 US dollars
Dividends paid
negative 1,195,000,000 US dollars
Operating adjustment reconciliation
2,263,000,000 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
4,566,000,000 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
939,000,000 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
4,000,000 US dollars
Ending cash on Jun 30, 2026
1,115,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
2,982,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
288,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.94×. 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
2,151,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
922,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
1,229,000,000 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 $1.05B 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 spent on productive assets equals free cash flow: 2,151,000,000 US dollars minus 922,000,000 US dollars equals 1,229,000,000 US dollars.
AMCOR PLC (AMCR) FY2026 Annual Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

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