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Please discuss and explain Apple\'s Inc. cash flow. Apple Inc. (AAPL) -NMS Watch

ID: 2655028 • Letter: P

Question

Please discuss and explain Apple's Inc. cash flow.

Apple Inc. (AAPL)

-NMS

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115.96 0.81(0.70%) Aug 14, 4:00PM EDT

After Hours : 116.14 0.18 (0.16%) Aug 14, 7:59PM EDT

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Cash Flow

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View: Annual Data | Quarterly Data

All numbers in thousands

Period Ending

Jun 27, 2015

Mar 28, 2015

Dec 27, 2014

Sep 27, 2014

Net Income

10,677,000  

13,569,000  

18,024,000  

8,467,000  

Operating Activities, Cash Flows Provided By or Used In

Depreciation

3,084,000  

2,479,000  

2,575,000  

1,969,000  

Adjustments To Net Income

1,797,000  

609,000  

3,085,000  

(45,000)

Changes In Accounts Receivables

(1,743,000)

11,812,000  

(2,757,000)

(10,252,000)

Changes In Liabilities

981,000  

(13,371,000)

14,615,000  

14,121,000  

Changes In Inventories

354,000  

(113,000)

(172,000)

(246,000)

Changes In Other Operating Activities

(162,000)

4,096,000  

(1,648,000)

(764,000)

Total Cash Flow From Operating Activities

14,988,000  

19,081,000  

33,722,000  

13,250,000  

Investing Activities, Cash Flows Provided By or Used In

Capital Expenditures

(2,043,000)

(2,369,000)

(3,217,000)

(3,826,000)

Investments

(9,245,000)

(19,786,000)

(17,942,000)

9,707,000  

Other Cash flows from Investing Activities

(115,000)

(176,000)

(6,000)

(2,884,000)

Total Cash Flows From Investing Activities

(11,403,000)

(22,331,000)

(21,165,000)

2,997,000  

Financing Activities, Cash Flows Provided By or Used In

Dividends Paid

(3,053,000)

(2,743,000)

(2,801,000)

(2,829,000)

Sale Purchase of Stock

(9,985,000)

(6,741,000)

(4,950,000)

(16,705,000)

Net Borrowings

10,680,000  

7,748,000  

1,076,000  

4,296,000  

Other Cash Flows from Financing Activities

(724,000)

(96,000)

(512,000)

(319,000)

Total Cash Flows From Financing Activities

(2,755,000)

(1,739,000)

(6,923,000)

(15,380,000)

Effect Of Exchange Rate Changes

-

-

-

-

Change In Cash and Cash Equivalents

830,000  

(4,989,000)

5,634,000  

867,000  

Cash Flow

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Explanation / Answer

Cash Flow from Operating Activities:

The company's highest cash flow from its core business operations was during the second quarter. The lowest was during the first quarter. Since, the net income for the second quarter is the highest, we can conclude that the company made its highest sales during this quarter.

________

Cash Flow from Investing Activities:

From the information provided in the table, it can be concluded that the company invested heavily during second and third quarter resulting in negative cash flow from investing activities. The only quarter in which the company was able to generate a positive cash flow from investing activities was during the first quarter which can be attributed to amount realized from investments.

________

Cash Flow from Financing Activities:

The company had negative cash from financing activities throughout the year (as evident from the information available in the table). However, it had the lowest negative cash flow in the third quarter because of higher borrowings when compared to the previous two quarters. The maximum cash outflow from financing activities occurred during the first quarter on account of purchase of common stock.

________

Total Change In Cash and Cash Equivalents:

The company was able to generate maximum cash from all the activities combined during the second quarter. It is because of high value of cash flow from operating activities during this quarter. There is a negative change in cash and cash equivalents for the third quarter because of heavy investments made by the company, low cash flow from operations and negative cash flow from investing activities.