# PROCTER & GAMBLE CO (PG) FY2026 YTD Q3 Statement of Cash Flows

- Company: PROCTER & GAMBLE CO (PG)
- Period: 2025-07-01 to 2026-03-31
- Filing: Q3 FY2026 10-Q, filed 2026-04-24, accession number 0000080424-26-000060
- Page: https://plicit.ai/financials/pg/fy2026-ytd-q3-cash-flow
- Chart image: https://plicit.ai/charts/pg-fy2026-ytd-q3-cash-flow-sankey.png

## Chart details

Cash flows for Jul 1, 2025 through Mar 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jun 30, 2025. Ending cash: Mar 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Jun 30, 2025**: 9,556,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 14,425,000,000 US dollars. Net cash provided.
- **Net earnings**: 13,063,000,000 US dollars
- **Depreciation and amortization**: 2,348,000,000 US dollars
- **Share-based compensation expense**: 394,000,000 US dollars
- **Deferred income taxes**: 178,000,000 US dollars
- **(Gain)/loss on sale of assets**: negative 345,000,000 US dollars
- **Change in accounts receivable**: negative 186,000,000 US dollars
- **Change in inventories**: negative 346,000,000 US dollars
- **Change in accounts payable**: 196,000,000 US dollars
- **Other**: negative 877,000,000 US dollars
- **Investing activities**: negative 3,428,000,000 US dollars. Net cash used.
- **Proceeds from asset sales**: 501,000,000 US dollars
- **Capital expenditures**: negative 3,386,000,000 US dollars
- **Other investing activity**: negative 458,000,000 US dollars
- **Acquisitions, net of cash acquired**: negative 85,000,000 US dollars
- **Financing activities**: negative 8,154,000,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the financing total. The filing's tagged financing lines do not add up to the financing total; this is the difference. It may combine inflows and outflows.
- **Dividends to shareholders**: negative 7,623,000,000 US dollars
- **Additions to short-term debt with original maturities of more than three months**: 7,785,000,000 US dollars
- **Reductions in short-term debt with original maturities of more than three months**: negative 6,353,000,000 US dollars
- **Net additions/(reductions) to other short-term debt**: 1,028,000,000 US dollars
- **Additions to long-term debt**: 2,652,000,000 US dollars
- **Reductions in long-term debt**: negative 2,361,000,000 US dollars
- **Treasury stock purchases**: negative 4,153,000,000 US dollars
- **Impact of stock options and other**: 872,000,000 US dollars
- **Remaining financing cash flows, net (calculated)**: negative 1,000,000 US dollars
- **Operating adjustment reconciliation**: 3,116,000,000 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 displayed reconciliation**: 20,491,000,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
- **investing gross reconciliation**: 3,929,000,000 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**: negative 94,000,000 US dollars
- **Difference in the filed cash totals (calculated)**: 1,000,000 US dollars. Into cash; drawn as the small gray flow above beginning cash.
- **Ending cash on Mar 31, 2026**: 12,306,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 23,982,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 2,750,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.104×. 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**: 14,425,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 3,386,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 11,039,000,000 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 $1.36B 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 $1.00 M: its ending cash less its beginning cash does not equal its reported net change in cash. 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: 14,425,000,000 US dollars minus 3,386,000,000 US dollars equals 11,039,000,000 US dollars.
- The filer's reported cash figures differ by $1.00 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.