PROCTER & GAMBLE CO (PG) FY2025 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2024-07-01 to 2024-09-30

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PROCTER & GAMBLE CO cash flow reconciliation, Jul 1, 2024 through Sep 30, 2024One 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: $3,987,000,000.00Loss/(gain) on sale of assets → Operating adjustments reconciliation: $794,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $728,000,000.00Deferred income taxes → Operating adjustments reconciliation: $184,000,000.00Share-based compensation expense → Operating adjustments reconciliation: $105,000,000.00Other → Operating adjustments reconciliation: $32,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $315,000,000.00Operating adjustments reconciliation → Change in accounts payable and accrued and other liabilities: $648,000,000.00Operating adjustments reconciliation → Change in other operating assets and liabilities: $558,000,000.00Operating adjustments reconciliation → Change in inventories: $188,000,000.00Operating adjustments reconciliation → Change in accounts receivable: $134,000,000.00Proceeds from asset sales → investing reconciliation: $45,000,000.00investing reconciliation → Capital expenditures: $993,000,000.00investing reconciliation → Other investing activity: $154,000,000.00investing reconciliation → Acquisitions, net of cash acquired: $6,000,000.00Net cash used in financing activities → financing reconciliation: $634,000,000.00Additions to short-term debt with original maturities of more than three months → financing reconciliation: $4,090,000,000.00Impact of stock options and other → financing reconciliation: $745,000,000.00financing reconciliation → Dividends to shareholders: $2,445,000,000.00financing reconciliation → Treasury stock purchases: $1,939,000,000.00financing reconciliation → Reductions in short-term debt with original maturities of more than three months: $571,000,000.00financing reconciliation → Net additions/(reductions) to other short-term debt: $444,000,000.00financing reconciliation → Reductions in long-term debt: $70,000,000.00Net cash used in investing activities → investing reconciliation: $1,108,000,000.00Exchange-rate effect → Cash sources and uses: $116,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $9,482,000,000.00Net cash from operating activities → Cash sources and uses: $4,302,000,000.00Cash sources and uses → Difference in the filed cash totals (calculated): $2,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $12,156,000,000.00Cash sources and uses → Net cash used in investing activities: $1,108,000,000.00Cash sources and uses → Net cash used in financing activities: $634,000,000.00Depreciation and amortization: $728,000,000.00Depreciation & amortization+$728.00 MOther: $32,000,000.00Other non-cash expenses+$32.00 MChange in other operating assets and liabilities: -$558,000,000.00Other working capital, net−$558.00 MDeferred income taxes: $184,000,000.00Deferred income taxes+$184.00 MShare-based compensation expense: $105,000,000.00Stock-based compensation+$105.00 MChange in accounts receivable: -$134,000,000.00Accounts receivable−$134.00 MChange in accounts payable and accrued and other liabilities: -$648,000,000.00Payables & accrued liabilities−$648.00 MLoss/(gain) on sale of assets: $794,000,000.00Asset disposal gain & loss+$794.00 MChange in inventories: -$188,000,000.00Inventories−$188.00 MNet earnings: $3,987,000,000.00Net earnings+$3.99 BNet cash from operating activities: $4,302,000,000.00Operating cash+$4.30 BOperating adjustments reconciliation: $1,843,000,000.00Dividends to shareholders: -$2,445,000,000.00Dividends paid−$2.45 BAdditions to short-term debt with original maturities of more than three months: $4,090,000,000.00Short-term debt issued, 90+ days+$4.09 BReductions in short-term debt with original maturities of more than three months: -$571,000,000.00Short-term debt repaid, 90+ days−$571.00 MNet additions/(reductions) to other short-term debt: -$444,000,000.00Short-term debt ≤3 months, net−$444.00 MReductions in long-term debt: -$70,000,000.00Long-term debt repaid−$70.00 MTreasury stock purchases: -$1,939,000,000.00Common stock repurchases−$1.94 BImpact of stock options and other: $745,000,000.00Stock options & other+$745.00 MNet cash used in financing activities: -$634,000,000.00. Cash required to fund net payments.Financing cash−$634.00 Mfinancing reconciliation: $5,469,000,000.00Proceeds from asset sales: $45,000,000.00Asset sales+$45.00 MCapital expenditures: -$993,000,000.00PP&E purchases−$993.00 MOther investing activity: -$154,000,000.00Investments, net−$154.00 MAcquisitions, net of cash acquired: -$6,000,000.00Acquisitions, net of cash−$6.00 MNet cash used in investing activities: -$1,108,000,000.00. Cash required to fund net payments.Investing cash−$1.11 Binvesting reconciliation: $1,153,000,000.00Cash sources and uses: $13,900,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $9,482,000,000.00Beginning cash$9.48 BEnding cash: Cash, cash equivalents, and restricted cash: $12,156,000,000.00Ending cash$12.16 BExchange-rate effect: $116,000,000.00FX effect+$116.00 MDifference in the filed cash totals (calculated): -$2,000,000.00Filer's cash difference(calculated)−$2.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$3.31 BOperating cash − cash spent on PP&ECash flow / Net income1.08×Operating cash flow ÷ net incomeNet cash change+$2.67 BEnding cash − beginning cash
Chart details

PROCTER & GAMBLE CO cash flow reconciliation, Jul 1, 2024 through Sep 30, 2024

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
9,482,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
4,302,000,000 US dollars. Net cash provided.
Depreciation and amortization
728,000,000 US dollars
Other
32,000,000 US dollars
Change in other operating assets and liabilities
negative 558,000,000 US dollars
Deferred income taxes
184,000,000 US dollars
Share-based compensation expense
105,000,000 US dollars
Change in accounts receivable
negative 134,000,000 US dollars
Change in accounts payable and accrued and other liabilities
negative 648,000,000 US dollars
Loss/(gain) on sale of assets
794,000,000 US dollars
Change in inventories
negative 188,000,000 US dollars
Net earnings
3,987,000,000 US dollars
Investing activities
negative 1,108,000,000 US dollars. Net cash used.
Proceeds from asset sales
45,000,000 US dollars
Capital expenditures
negative 993,000,000 US dollars
Other investing activity
negative 154,000,000 US dollars
Acquisitions, net of cash acquired
negative 6,000,000 US dollars
Financing activities
negative 634,000,000 US dollars. Net cash used.
Dividends to shareholders
negative 2,445,000,000 US dollars
Additions to short-term debt with original maturities of more than three months
4,090,000,000 US dollars
Reductions in short-term debt with original maturities of more than three months
negative 571,000,000 US dollars
Net additions/(reductions) to other short-term debt
negative 444,000,000 US dollars
Reductions in long-term debt
negative 70,000,000 US dollars
Treasury stock purchases
negative 1,939,000,000 US dollars
Impact of stock options and other
745,000,000 US dollars
Operating adjustment reconciliation
1,843,000,000 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
5,469,000,000 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
1,153,000,000 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
116,000,000 US dollars
Difference in the filed cash totals (calculated)
negative 2,000,000 US dollars. Out of cash; drawn as the small gray flow above ending cash.
Ending cash on Sep 30, 2024
12,156,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
13,900,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
2,674,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.08×. 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
4,302,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
993,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
3,309,000,000 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 $315.00M 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.
  • The filer's reported cash figures differ by $2.00 M: its operating, investing and financing totals, its reported net change in cash and the move from its beginning to its ending cash do not all agree. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 4,302,000,000 US dollars minus 993,000,000 US dollars equals 3,309,000,000 US dollars.
  • The filer's reported cash figures differ by $2.00 M: its operating, investing and financing totals, its reported net change in cash and the move from its beginning to its ending cash do not all agree. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
PROCTER & GAMBLE CO (PG) FY2025 Q1 Statement of Cash Flows Sankey chart
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