# YUM! BRANDS, INC. (YUM) FY2024 YTD Q3 Statement of Cash Flows

- Company: YUM! BRANDS, INC. (YUM)
- Period: 2024-01-01 to 2024-09-30
- Filing: Q3 FY2024 10-Q, filed 2024-11-07, accession number 0001041061-24-000039
- Page: https://plicit.ai/financials/yum/fy2024-ytd-q3-cash-flow
- Chart image: https://plicit.ai/charts/yum-fy2024-ytd-q3-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2024 through Sep 30, 2024. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2023. 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 Dec 31, 2023**: 724,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 1,176,000,000 US dollars. Net cash provided.
- **Net Income**: 1,063,000,000 US dollars
- **Depreciation and amortization**: 120,000,000 US dollars
- **Refranchising (gain) loss**: negative 31,000,000 US dollars
- **Investment (income) expense, net**: 21,000,000 US dollars
- **Deferred income taxes**: 5,000,000 US dollars
- **Share-based compensation expense**: 52,000,000 US dollars
- **Changes in accounts and notes receivable**: 28,000,000 US dollars
- **Changes in prepaid expenses and other current assets**: negative 21,000,000 US dollars
- **Changes in accounts payable and other current liabilities**: negative 46,000,000 US dollars
- **Changes in income taxes payable**: negative 67,000,000 US dollars
- **Other, net**: 52,000,000 US dollars
- **Investing activities**: negative 292,000,000 US dollars. Net cash used.
- **Capital spending**: negative 151,000,000 US dollars
- **Payments to Acquire Short-Term Investments**: negative 91,000,000 US dollars
- **Other, net**: negative 28,000,000 US dollars
- **Payments to Acquire Long-Term Investments**: negative 174,000,000 US dollars
- **Proceeds from Divestiture of Businesses, Net of Cash Divested**: 0 US dollars
- **Proceeds from Sale of Productive Assets**: 48,000,000 US dollars
- **Proceeds from Sale of Long-Term Investments**: 104,000,000 US dollars
- **Financing activities**: negative 991,000,000 US dollars. Net cash used.
- **Proceeds from long-term debt**: 237,000,000 US dollars
- **Repayments of long-term debt**: negative 472,000,000 US dollars
- **Revolving credit facilities, three months or less, net**: 205,000,000 US dollars
- **Repurchase shares of Common Stock**: negative 327,000,000 US dollars
- **Dividends paid on Common Stock**: negative 565,000,000 US dollars
- **Other, net**: negative 69,000,000 US dollars
- **Operating adjustment reconciliation**: 278,000,000 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**: 1,433,000,000 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**: 444,000,000 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**: 10,000,000 US dollars
- **Ending cash on Sep 30, 2024**: 627,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 1,910,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 97,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.11×. 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**: 1,176,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 151,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 1,025,000,000 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 $113.00M 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.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 1,176,000,000 US dollars minus 151,000,000 US dollars equals 1,025,000,000 US dollars.