CT
CTSH
Mar 31, 2024
Quarter ended Mar 31, 2024 · FY2024 Q1

Cognizant Technology Solutions Corporation stock research

Cognizant Technology Solutions (CTSH) Free Cash Flow — Quarter Ended Mar 31, 2024

Free cash flow turned sharply negative relative to both the prior period and the same quarter last year, driven by a large decline in operating cash flow. Revenue remained stable, but the free cash flow margin eroded to a minimal level.

Free cash flow takeaway

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

Free cash flow turned sharply negative relative to both the prior period and the same quarter last year, driven by a large decline in operating cash flow. Revenue remained stable, but the free cash flow margin eroded to a minimal level.

  • Operating cash flow decreased substantially compared with both the prior quarter and the same quarter a year earlier, while capital expenditure was roughly stable. This led to a very low free cash flow margin, indicating a sharp weakening in cash conversion efficiency.
  • Compared with the previous quarter, operating cash flow and free cash flow were much lower, and the free cash flow margin weakened considerably. Versus the same quarter one year earlier, operating cash flow and free cash flow also declined significantly, while revenue was similar.

FCF snapshot

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

TTM free cash flow

$1.4B

Trailing twelve-month free cash flow.

Quarter free cash flow

$16.0M

Free cash flow in the selected fiscal quarter.

Operating cash flow

$95.0M

Cash generated by operations before capital spending.

CapEx

$79.0M

Capital spending and related asset purchases.

FCF margin

0.3%

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
2023-06-30$4.9B$36.0M$68.0M-$32.0M-0.7%
2023-09-30$4.9B$828.0M$73.0M$755.0M15.4%
2023-12-31$4.8B$737.0M$78.0M$659.0M13.9%
2024-03-31$4.8B$95.0M$79.0M$16.0M0.3%

Cash conversion quality

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

FCF / net income2.9%Shows whether accounting earnings convert into cash.
CapEx / revenue1.7%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.

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Operating cash flow decline

Operating cash flow fell sharply from both the prior quarter and the year-ago quarter. According to the filing, the decrease was primarily driven by a large payment related to a tax dispute and lower collections of trade accounts receivable, along with higher tax payments.

The resulting free cash flow was minimal, materially reducing the company's ability to fund investments or reduce debt from operating cash flow in the period.

What the cash flow says

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

Operating cash flow decreased substantially compared with both the prior quarter and the same quarter a year earlier, while capital expenditure was roughly stable. This led to a very low free cash flow margin, indicating a sharp weakening in cash conversion efficiency.

Compared with the previous quarter, operating cash flow and free cash flow were much lower, and the free cash flow margin weakened considerably. Versus the same quarter one year earlier, operating cash flow and free cash flow also declined significantly, while revenue was similar.

Monitor the resolution of the tax dispute and the trend in trade accounts receivable collections, as these were cited as key factors behind the operating cash flow decline.

CTSH Free Cash Flow — Quarter Ended Mar 31, 2024