IB
IBM
Jun 30, 2023
Quarter ended Jun 30, 2023 · FY2023 Q2

International Business Machines Corporation stock research

International Business Machines (IBM) Free Cash Flow — Quarter Ended Jun 30, 2023

Revenue was stable versus a year earlier though operating cash flow and free cash flow each improved markedly. Compared with the immediately preceding quarter, revenue was higher but operating cash flow and free cash flow were lower, leading to a weakened free cash flow margin.

Free cash flow takeaway

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

Revenue was stable versus a year earlier though operating cash flow and free cash flow each improved markedly. Compared with the immediately preceding quarter, revenue was higher but operating cash flow and free cash flow were lower, leading to a weakened free cash flow margin.

  • Operating cash flow as a proportion of revenue was lower than the prior quarter but higher than the same quarter one year earlier. Capital expenditure was stable across all three periods, so the change in free cash flow margin primarily reflects the shift in operating cash flow relative to revenue.
  • Compared with the immediately preceding quarter, revenue increased while free cash flow decreased sharply, causing the free cash flow margin to narrow from a substantially higher level. Versus the same quarter one year earlier, revenue was unchanged but free cash flow was materially higher, with the margin widening from a much lower base.

FCF snapshot

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

TTM free cash flow

$10.9B

Trailing twelve-month free cash flow.

Quarter free cash flow

$2.3B

Free cash flow in the selected fiscal quarter.

Operating cash flow

$2.6B

Cash generated by operations before capital spending.

CapEx

$364.0M

Capital spending and related asset purchases.

FCF margin

14.7%

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$14.1B$1.9B$317.0M$1.6B11.2%
2022-12-31$16.7B$4.0B$409.0M$3.6B21.3%
2023-03-31$14.3B$3.8B$300.0M$3.5B24.4%
2023-06-30$15.5B$2.6B$364.0M$2.3B14.7%

Cash conversion quality

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

FCF / net income143.7%Shows whether accounting earnings convert into cash.
CapEx / revenue2.4%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.

Supportive

Year-over-year cash flow improvement

Operating cash flow and free cash flow were each substantially higher than the same quarter one year earlier, while revenue was unchanged. This drove a much improved free cash flow margin.

The strongest observable driver was the year-over-year increase in operating cash flow, which directly lifted 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 was lower than the prior quarter but higher than the same quarter one year earlier. Capital expenditure was stable across all three periods, so the change in free cash flow margin primarily reflects the shift in operating cash flow relative to revenue.

Compared with the immediately preceding quarter, revenue increased while free cash flow decreased sharply, causing the free cash flow margin to narrow from a substantially higher level. Versus the same quarter one year earlier, revenue was unchanged but free cash flow was materially higher, with the margin widening from a much lower base.

Monitor the trajectory of operating cash flow relative to revenue, as it was the main factor behind the quarter's free cash flow movement.