AB
ABT
Mar 31, 2023
Quarter ended Mar 31, 2023 · FY2023 Q1

Abbott Laboratories stock research

Abbott Laboratories (ABT) Free Cash Flow — Quarter Ended Mar 31, 2023

Cash conversion weakened sharply versus both the prior quarter and the year-ago quarter, driven by lower operating cash flow. Free cash flow margin contracted as revenue declined and capital spending remained elevated relative to cash generation.

Free cash flow takeaway

A quick read on the company's cash generation and what it means for investors.

Cash conversion weakened sharply versus both the prior quarter and the year-ago quarter, driven by lower operating cash flow. Free cash flow margin contracted as revenue declined and capital spending remained elevated relative to cash generation.

  • Revenue fell while operating cash flow decreased more than proportionally, causing free cash flow margin to narrow. Capital expenditure declined in absolute terms but absorbed a larger share of operating cash flow than in the comparison periods.
  • Relative to the immediately preceding quarter, all key metrics—revenue, operating cash flow, free cash flow, and margin—were lower. Compared with the same quarter one year earlier, revenue and cash flows were also lower, though capital expenditure was higher than the year-ago level.

FCF snapshot

Quarterly and TTM cash-flow metrics with the minimum valuation context.

TTM free cash flow

$6.8B

Trailing twelve-month free cash flow.

Quarter free cash flow

$763.0M

Free cash flow in the selected fiscal quarter.

Operating cash flow

$1.1B

Cash generated by operations before capital spending.

CapEx

$380.0M

Capital spending and related asset purchases.

FCF margin

7.8%

The share of revenue converted into free cash flow.

Cash flow trend

A short quarterly history shows whether FCF is scaling with revenue or only spiking for one period.

PeriodRevenueOperating CFCapExFCFFCF margin
2022-06-30$11.3B$2.4B$379.0M$2.0B18.0%
2022-09-30$10.4B$2.8B$467.0M$2.3B22.2%
2022-12-31$10.1B$2.3B$610.0M$1.7B17.0%
2023-03-31$9.7B$1.1B$380.0M$763.0M7.8%

Cash conversion quality

Checks that separate high-quality free cash flow from accounting noise or working-capital timing.

FCF / net income57.9%Shows whether accounting earnings convert into cash.
CapEx / revenue3.9%Lower capital intensity usually supports FCF margin.
Net cash-$7.7BCash and equivalents minus total debt.

Recent events shaping cash flow

Near-term business events that help explain the free cash flow result.

Watch

Operating Cash Flow Decline

Operating cash flow was substantially lower than both the prior quarter and the year-ago quarter, while revenue also decreased. The filing notes that the decline in net cash from operating activities primarily reflects lower operating earnings, partially offset by timing of trade receivables collection and reduced cash taxes.

This driver directly reduced free cash flow and margin, making cash conversion the weakest among the three reporting periods.

What the cash flow says

How to interpret the company's free cash flow beyond the headline number.

Revenue fell while operating cash flow decreased more than proportionally, causing free cash flow margin to narrow. Capital expenditure declined in absolute terms but absorbed a larger share of operating cash flow than in the comparison periods.

Relative to the immediately preceding quarter, all key metrics—revenue, operating cash flow, free cash flow, and margin—were lower. Compared with the same quarter one year earlier, revenue and cash flows were also lower, though capital expenditure was higher than the year-ago level.

Monitor whether operating cash flow stabilizes or declines further, as it was the dominant factor in the quarter's weakened cash conversion.