# LIVE NATION ENTERTAINMENT, INC. (LYV) FY2025 Q1 Statement of Cash Flows

- Company: LIVE NATION ENTERTAINMENT, INC. (LYV)
- Period: 2025-01-01 to 2025-03-31
- Filing: Q1 FY2025 10-Q, filed 2025-05-01, accession number 0001335258-25-000055
- Page: https://plicit.ai/financials/lyv/fy2025-q1-cash-flow
- Chart image: https://plicit.ai/charts/lyv-fy2025-q1-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2025 through Mar 31, 2025. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2024. Ending cash: Mar 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**: 6,106,109,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 1,321,251,000 US dollars. Net cash provided.
- **Net income (loss)**: 46,302,000 US dollars
- **Depreciation**: 89,462,000 US dollars
- **Amortization of definite-lived intangibles**: 59,993,000 US dollars
- **Amortization of non-recoupable ticketing contract advances**: 24,722,000 US dollars
- **Deferred income taxes**: 4,271,000 US dollars
- **Amortization of debt issuance costs and discounts**: 3,684,000 US dollars
- **Stock-based compensation expense**: 24,550,000 US dollars
- **Unrealized changes in fair value of contingent consideration**: 1,169,000 US dollars
- **Equity in losses of nonconsolidated affiliates, net of distributions**: 3,480,000 US dollars
- **Provision for uncollectible accounts receivable**: 3,574,000 US dollars
- **Gain on mark-to-market of investments in nonconsolidated affiliates and crypto assets**: negative 5,467,000 US dollars
- **Other, net**: 8,876,000 US dollars
- **Increase in accounts receivable**: negative 70,535,000 US dollars
- **Increase in prepaid expenses and other assets**: negative 592,946,000 US dollars
- **Decrease in accounts payable, accrued expenses and other liabilities**: negative 545,945,000 US dollars
- **Increase in deferred revenue**: 2,266,061,000 US dollars
- **Investing activities**: negative 217,395,000 US dollars. Net cash used.
- **Advances of notes receivable**: negative 6,403,000 US dollars
- **Collections of notes receivable**: 9,375,000 US dollars
- **Investments made in nonconsolidated affiliates**: negative 3,887,000 US dollars
- **Purchases of property, plant and equipment**: negative 170,791,000 US dollars
- **Cash paid for acquisition of right-of-use assets**: negative 20,800,000 US dollars
- **Cash acquired from (paid for) acquisitions, net of cash paid (acquired)**: negative 31,346,000 US dollars
- **Purchases of intangible assets**: negative 5,000 US dollars
- **Other, net**: 6,462,000 US dollars
- **Financing activities**: negative 173,190,000 US dollars. Net cash used.
- **Proceeds from long-term debt, net of debt issuance costs**: 11,059,000 US dollars
- **Payments on long-term debt including extinguishment costs**: negative 86,828,000 US dollars
- **Contributions from noncontrolling interests**: 4,612,000 US dollars
- **Distributions to noncontrolling interests**: negative 33,742,000 US dollars
- **Purchases of noncontrolling interests, net**: negative 4,496,000 US dollars
- **Proceeds from exercise of stock options**: 2,606,000 US dollars
- **Taxes paid for net share settlement of equity awards**: negative 65,009,000 US dollars
- **Payments for deferred and contingent consideration**: negative 1,242,000 US dollars
- **Other, net**: negative 150,000 US dollars
- **Operating adjustment reconciliation**: 2,489,842,000 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**: 191,467,000 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**: 233,232,000 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**: 131,471,000 US dollars
- **Ending cash on Mar 31, 2025**: 7,168,246,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 7,558,831,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 1,062,137,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 28.54×. 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**: 1,321,251,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 170,791,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 1,150,460,000 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 $1.27B 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: 1,321,251,000 US dollars minus 170,791,000 US dollars equals 1,150,460,000 US dollars.