TS
TSCO
Sep 30, 2023
Quarter ended Sep 30, 2023 · FY2023 Q3

Tractor Supply Company stock research

Tractor Supply (TSCO) Free Cash Flow — Quarter Ended Sep 30, 2023

Free cash flow was negative in the quarter, as operating cash flow was lower than capital expenditure. Revenue was higher than both the prior quarter and the same quarter last year.

Free cash flow takeaway

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

Free cash flow was negative in the quarter, as operating cash flow was lower than capital expenditure. Revenue was higher than both the prior quarter and the same quarter last year.

  • Operating cash flow was lower than capital expenditure, resulting in a negative free cash flow and a negative free cash flow margin. Revenue was higher than operating cash flow, indicating that cash conversion from revenue was not fully realized.
  • Compared to the immediately preceding quarter, operating cash flow, free cash flow, and free cash flow margin were all lower, while revenue was also lower. Compared to the same quarter one year earlier, operating cash flow was higher, free cash flow was improved (less negative), and free cash flow margin was improved, while revenue was higher.

FCF snapshot

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

TTM free cash flow

$819.6M

Trailing twelve-month free cash flow.

Quarter free cash flow

-$21.5M

Free cash flow in the selected fiscal quarter.

Operating cash flow

$155.6M

Cash generated by operations before capital spending.

CapEx

$177.1M

Capital spending and related asset purchases.

FCF margin

-0.6%

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
2022-12-31$4.0B$730.6M$322.2M$408.4M10.2%
2023-04-01$3.3B$19.6M$157.9M-$138.4M-4.2%
2023-07-01$4.2B$762.8M$191.6M$571.1M13.6%
2023-09-30$3.4B$155.6M$177.1M-$21.5M-0.6%

Cash conversion quality

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

FCF / net income-8.4%Shows whether accounting earnings convert into cash.
CapEx / revenue5.2%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 vs. Capital Expenditure

Operating cash flow was insufficient to cover capital expenditure, leading to negative free cash flow. This relationship was weaker than the prior quarter but stronger than the same quarter last year.

The gap between operating cash flow and capital expenditure is the primary observable factor behind the negative free cash flow.

What the cash flow says

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

Operating cash flow was lower than capital expenditure, resulting in a negative free cash flow and a negative free cash flow margin. Revenue was higher than operating cash flow, indicating that cash conversion from revenue was not fully realized.

Compared to the immediately preceding quarter, operating cash flow, free cash flow, and free cash flow margin were all lower, while revenue was also lower. Compared to the same quarter one year earlier, operating cash flow was higher, free cash flow was improved (less negative), and free cash flow margin was improved, while revenue was higher.

Monitor whether operating cash flow can exceed capital expenditure to return free cash flow to positive territory.