CT
CTSH
Jun 30, 2023
Quarter ended Jun 30, 2023 · FY2023 Q2

Cognizant Technology Solutions Corporation stock research

Cognizant Technology Solutions (CTSH) Free Cash Flow — Quarter Ended Jun 30, 2023

The company's free cash flow turned negative this quarter, as operating cash flow fell sharply while capital expenditure remained elevated. The negative margin reflects a significant decline in cash generation compared to both the prior quarter and the same period last year.

Free cash flow takeaway

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

The company's free cash flow turned negative this quarter, as operating cash flow fell sharply while capital expenditure remained elevated. The negative margin reflects a significant decline in cash generation compared to both the prior quarter and the same period last year.

  • Revenue was relatively stable quarter over quarter, but operating cash flow dropped substantially, resulting in a free cash flow that was negative. The conversion rate weakened considerably given the lower operating cash flow relative to revenue.
  • Compared to the prior quarter, operating cash flow and free cash flow were much lower, and the margin turned from positive to negative. Versus the same quarter a year earlier, operating cash flow also decreased, leading to a lower free cash flow and a weakened margin.

FCF snapshot

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

TTM free cash flow

$2.2B

Trailing twelve-month free cash flow.

Quarter free cash flow

-$32.0M

Free cash flow in the selected fiscal quarter.

Operating cash flow

$36.0M

Cash generated by operations before capital spending.

CapEx

$68.0M

Capital spending and related asset purchases.

FCF margin

-0.7%

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
2022-09-30$4.9B$1.0B$79.0M$953.0M19.6%
2022-12-31$4.8B$702.0M$90.0M$612.0M12.6%
2023-03-31$4.8B$729.0M$98.0M$631.0M13.1%
2023-06-30$4.9B$36.0M$68.0M-$32.0M-0.7%

Cash conversion quality

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

FCF / net income-6.9%Shows whether accounting earnings convert into cash.
CapEx / revenue1.4%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.

Watch

Operating cash flow decline

The strongest observable driver was the sharp decline in operating cash flow. The filing indicates that income tax payments, including those related to capitalized research expenditures, were a primary factor.

The impact was a substantial reduction in free cash flow, turning it negative.

What the cash flow says

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

Revenue was relatively stable quarter over quarter, but operating cash flow dropped substantially, resulting in a free cash flow that was negative. The conversion rate weakened considerably given the lower operating cash flow relative to revenue.

Compared to the prior quarter, operating cash flow and free cash flow were much lower, and the margin turned from positive to negative. Versus the same quarter a year earlier, operating cash flow also decreased, leading to a lower free cash flow and a weakened margin.

Monitor whether operating cash flow recovers in subsequent quarters after the tax-related payments that affected this period.