Filing Flows

Filing Flows › Companies › Accenture › Cash flow

Accenture cash flow, quarter by quarter

Latest: Q4 FY26 · from the cash-flow statements filed with the SEC

Free cash flow$2.8B in Q4 FY26

Operating cash flow$3.1B
Capital spending−$250M
Free cash flow+$2.8B
Cash / net income1.6×
Cash conversion cycle47 days

Analysis

In Q4 FY26, Accenture generated $3.1B of operating cash flow and spent $250M on capital projects, leaving free cash flow of $2.8B. That is $961M less than in Q4 FY25 ($3.8B).

Operating cash flow was $3.1B against net income of $2.0B — 1.6× profit, cash ran ahead of reported earnings. The largest differences: employee-related liabilities +$530M, stock-based pay +$456M, deferred revenue −$399M.

Its cash conversion cycle was 47 days (receivables 69 + inventory 0 − payables 22).

Free cash flow

Accenture: free cash flow by quarterAccenture: free cash flow by quarter$870MQ1 FY25$2.7BQ2 FY25$3.5BQ3 FY25$3.8BQ4 FY25$1.5BQ1 FY26$3.7BQ2 FY26$3.6BQ3 FY26$2.8BQ4 FY26
Operating cash flow less capital spending.
Accenture: operating cash flow against capital spendingAccenture: operating cash flow against capital spendingOperating cash flowCapital spending$1.0B$152MQ1 FY25$2.9B$171MQ2 FY25$3.7B$169MQ3 FY25$3.9B$108MQ4 FY25$1.7B$157MQ1 FY26$3.8B$150MQ2 FY26$3.8B$186MQ3 FY26$3.1B$250MQ4 FY26
Latest (Q4 FY26): Operating cash flow $3.1B, Capital spending $250M.

Capital allocation, year by year

Accenture: where the cash came from (up) and went (down), by fiscal yearAccenture: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedCapital spendingAcquisitionsBuybacksDividendsFY22: Operating cash flow $9.5BFY22: Shares issued $1.3BFY22: Capital spending −$718MFY22: Acquisitions −$3.4BFY22: Buybacks −$4.1BFY22: Dividends −$2.5B$10.9BFY22FY23: Operating cash flow $9.5BFY23: Net borrowing $93.3MFY23: Shares issued $1.5BFY23: Capital spending −$528MFY23: Acquisitions −$2.5BFY23: Buybacks −$4.3BFY23: Dividends −$2.8B$11.1BFY23FY24: Operating cash flow $9.1BFY24: Net borrowing $828MFY24: Shares issued $1.4BFY24: Capital spending −$517MFY24: Acquisitions −$6.6BFY24: Buybacks −$4.5BFY24: Dividends −$3.2B$11.4BFY24FY25: Operating cash flow $11.5BFY25: Net borrowing $4.1BFY25: Shares issued $1.4BFY25: Capital spending −$600MFY25: Acquisitions −$1.5BFY25: Buybacks −$4.6BFY25: Dividends −$3.7B$17.0BFY25FY26: Operating cash flow $12.4BFY26: Net borrowing $5.0BFY26: Shares issued $1.3BFY26: Capital spending −$743MFY26: Acquisitions −$4.9BFY26: Buybacks −$7.5BFY26: Dividends −$4.0B$18.7BFY26
Over these 5 years operating cash flow totalled $52.0B; the largest uses were buybacks ($25.1B) and acquisitions ($19.0B). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$12.8B
Debt$10.1B
Net cash$2.7B

Accenture funds itself: free cash flow was — over the last twelve months, and $12.8B of cash and investments stands against $10.1B of debt.

Accenture: debt maturities by year (FY26)Accenture: debt maturities by year (FY26)$1.1BYear 2$1.3BYear 3$1.2BYear 4$1.5BYear 5$4.9BAfter year 5
Principal due in each year as disclosed in the annual report, against $12.8B of cash and investments now.

Where the cash came from and went

Accenture: sources (+) and uses (−) of cash, Q4 FY26Accenture: sources (+) and uses (−) of cash, Q4 FY26Net borrowing (+) / repaid (−)$5.0BOperating cash flow$3.1BCash drawn (+) / kept (−)−$2.7BBuybacks−$2.3BAcquisitions−$1.9BDividends−$974MCapital spending−$250MShares issued$133MOther financing−$33.3MExchange rates−$20.9MOther investing$2.8MPartners−$940K

From profit to cash

Accenture: net income to operating cash flow, Q4 FY26Accenture: net income to operating cash flow, Q4 FY26Net income$2.0BDepreciation & amortization$321MStock-based pay$456MDeferred taxes−$122MOther non-cash$29.9MReceivables−$202MPayables−$175MEmployee-related liabilities$530MDeferred revenue−$399MPrepaid and other assets$6.5MOther liabilities$123MIncome taxes payable$212MOperating cash flow$3.1B
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q4 FY2669—2247
Q3 FY2668—2345
Q2 FY2669—2247
Q1 FY2666—2145
Q4 FY2568—2148
Q3 FY2566—2046
Q2 FY2568—2048
Q1 FY2563—2043

Every quarter

QuarterOperating cash flowCapital spendingAcquisitionsBuybacksDividendsNet borrowing (+) / repaid (−)Shares issuedCash drawn (+) / kept (−)Free cash flow
Q4 FY26$3.1B−$250M−$1.9B−$2.3B−$974M$5.0B$133M−$2.7B$2.8B
Q3 FY26$3.8B−$186M−$1.0B−$1.2B−$995M—$452M−$766M$3.6B
Q2 FY26$3.8B−$150M−$1.6B−$1.7B−$1.0B—$289M$250M$3.7B
Q1 FY26$1.7B−$157M−$374M−$2.3B−$1.0B—$466M$1.8B$1.5B
Q4 FY25$3.9B−$108M−$682M−$474M−$922M—$156M−$1.8B$3.8B
Q3 FY25$3.7B−$169M−$297M−$1.8B−$924M—$510M−$1.1B$3.5B
Q2 FY25$2.9B−$171M−$251M−$1.4B−$929M—$210M−$184M$2.7B
Q1 FY25$1.0B−$152M−$242M−$898M−$926M$4.1B$477M−$3.3B$870M

Accenture: income statement and cash flow

Accenture, Q4 FY26: revenue $18.7B (+6% year over year), operating margin 15.3%. The chart follows the revenue to costs, profit and cash.

Accenture: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.