AC
ACN
Feb 28, 2023
Quarter ended Feb 28, 2023 · FY2023 Q2

Accenture plc stock research

Accenture (ACN) Free Cash Flow — Quarter Ended Feb 28, 2023

Revenue was stable while operating cash flow improved markedly, lifting free cash flow and margin. Cash conversion strengthened from the prior quarter and was higher than the same quarter last year.

Free cash flow takeaway

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

Revenue was stable while operating cash flow improved markedly, lifting free cash flow and margin. Cash conversion strengthened from the prior quarter and was higher than the same quarter last year.

  • Operating cash flow as a proportion of revenue improved substantially compared to the preceding quarter, and free cash flow margin was higher than both the prior period and the year-ago quarter. Capital expenditure remained relatively low, supporting cash conversion.
  • Compared to the preceding quarter, operating cash flow and free cash flow were significantly higher, and free cash flow margin widened notably. Versus the same quarter one year earlier, free cash flow and margin were higher, while capital expenditure was lower.

FCF snapshot

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

TTM free cash flow

$9.1B

Trailing twelve-month free cash flow.

Quarter free cash flow

$2.2B

Free cash flow in the selected fiscal quarter.

Operating cash flow

$2.3B

Cash generated by operations before capital spending.

CapEx

$107.5M

Capital spending and related asset purchases.

FCF margin

14.1%

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
2022-05-31$16.2B$3.1B$194.6M$2.9B17.8%
2022-08-31$15.4B$3.8B$177.1M$3.6B23.4%
2022-11-30$15.7B$495.4M$98.8M$396.6M2.5%
2023-02-28$15.8B$2.3B$107.5M$2.2B14.1%

Cash conversion quality

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

FCF / net income145.9%Shows whether accounting earnings convert into cash.
CapEx / revenue0.7%Lower capital intensity usually supports FCF margin.
Net cashn/aCash and equivalents minus total debt.

Recent events shaping cash flow

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

Supportive

Operating cash flow strength

Operating cash flow increased markedly from the preceding quarter and was higher than the same quarter a year ago, driving free cash flow higher. The filing notes higher net income and improved collections on net client balances, partially offset by higher compensation payments.

The improvement in operating cash flow was the strongest observable driver of the quarter's free cash flow.

What the cash flow says

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

Operating cash flow as a proportion of revenue improved substantially compared to the preceding quarter, and free cash flow margin was higher than both the prior period and the year-ago quarter. Capital expenditure remained relatively low, supporting cash conversion.

Compared to the preceding quarter, operating cash flow and free cash flow were significantly higher, and free cash flow margin widened notably. Versus the same quarter one year earlier, free cash flow and margin were higher, while capital expenditure was lower.

Monitor the level of capital expenditure; while it remained low this quarter, any upward shift could affect free cash flow.