MS
MSFT
FY2023 Q2
FY2023 Q2 ended 2022-12-31

Microsoft Corporation stock research

Microsoft (MSFT) FY2023 Q2 Free Cash Flow

Revenue was higher than both the preceding quarter and the same quarter one year earlier. However, free cash flow was sharply lower than the prior quarter and also lower than the year-ago quarter, driven by a much larger gap between operating cash flow and capital expenditure.

Free cash flow takeaway

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

Revenue was higher than both the preceding quarter and the same quarter one year earlier. However, free cash flow was sharply lower than the prior quarter and also lower than the year-ago quarter, driven by a much larger gap between operating cash flow and capital expenditure.

  • Operating cash flow as a proportion of revenue weakened significantly versus the prior quarter, while capital expenditure was stable. This resulted in free cash flow and free cash flow margin both declining markedly compared to the immediately preceding quarter and the year-ago period.
  • Compared to the preceding quarter, cash conversion weakened sharply despite higher revenue, as operating cash flow decreased substantially. Versus the same quarter one year earlier, revenue was higher but operating cash flow was lower, leading to reduced free cash flow.

FCF snapshot

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

TTM free cash flow

$59.6B

Trailing twelve-month free cash flow.

Quarter free cash flow

$4.9B

Free cash flow in the selected fiscal quarter.

Operating cash flow

$11.2B

Cash generated by operations before capital spending.

CapEx

$6.3B

Capital spending and related asset purchases.

FCF margin

9.3%

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
2022-03-31$49.4B$25.4B$5.3B$20.0B40.6%
2022-06-30$51.9B$24.6B$6.9B$17.8B34.2%
2022-09-30$50.1B$23.2B$6.3B$16.9B33.7%
2022-12-31$52.7B$11.2B$6.3B$4.9B9.3%

Cash conversion quality

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

FCF / net income29.8%Shows whether accounting earnings convert into cash.
CapEx / revenue11.9%Lower capital intensity usually supports FCF margin.
Net cash-$32.5BCash 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 Variability

The strongest observable driver was the decline in operating cash flow from both the prior quarter and the year-ago quarter, even as revenue increased. This drove the substantial drop in free cash flow and free cash flow margin.

The lower operating cash flow directly weakened free cash flow generation relative to both comparison periods.

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 weakened significantly versus the prior quarter, while capital expenditure was stable. This resulted in free cash flow and free cash flow margin both declining markedly compared to the immediately preceding quarter and the year-ago period.

Compared to the preceding quarter, cash conversion weakened sharply despite higher revenue, as operating cash flow decreased substantially. Versus the same quarter one year earlier, revenue was higher but operating cash flow was lower, leading to reduced free cash flow.

Monitor the trend in operating cash flow relative to revenue, as it declined despite higher revenue in the current quarter.