Cash Flow Statement

The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

Abbott Laboratories, consolidated cash flow statement

US$ in millions

12 months ended:	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net earnings	13,402)	5,723)	6,933)	7,071)	4,495)
Depreciation	1,340)	1,277)	1,254)	1,491)	1,195)
Amortization of intangible assets	1,878)	1,966)	2,013)	2,047)	2,132)
Share-based compensation	673)	644)	685)	640)	546)
Investing and financing losses, net	482)	126)	215)	55)	425)
Trade receivables	(691)	(356)	(68)	(383)	(924)
Inventories	(58)	(232)	(1,413)	(456)	(493)
Prepaid expenses and other assets	(796)	(542)	(75)	(312)	(627)
Trade accounts payable and other liabilities	356)	(760)	420)	1,288)	1,766)
Income taxes	(8,028)	(585)	(383)	(908)	(614)
(Increase) decrease in operating capital	(9,217)	(2,475)	(1,519)	(771)	(892)
Adjustments to reconcile earnings to net cash from operating activities	(4,844)	1,538)	2,648)	3,462)	3,406)
Net cash from operating activities	8,558)	7,261)	9,581)	10,533)	7,901)
Acquisitions of property and equipment	(2,207)	(2,202)	(1,777)	(1,885)	(2,177)
Acquisitions of businesses and technologies, net of cash acquired	—)	(877)	—)	(187)	(42)
Proceeds from business dispositions	1)	40)	48)	134)	58)
Purchases of investment securities	(169)	(159)	(185)	(173)	(83)
Proceeds from sales of investment securities	28)	43)	152)	77)	10)
Other	9)	22)	22)	26)	19)
Net cash used in investing activities	(2,338)	(3,133)	(1,740)	(2,008)	(2,215)
Proceeds from issuance (repayments) of short-term debt, net and other	(100)	21)	47)	(204)	2)
Proceeds from issuance of long-term debt and debt with maturities over 3 months	223)	2)	7)	4)	1,281)
Repayments of long-term debt and debt with maturities over 3 months	(660)	(2,498)	(753)	(48)	(1,333)
Purchases of common shares	(1,295)	(1,227)	(3,795)	(2,299)	(403)
Proceeds from stock options exercised	264)	167)	167)	255)	245)
Dividends paid	(3,836)	(3,556)	(3,309)	(3,202)	(2,560)
Other	—)	—)	—)	—)	(11)
Net cash used in financing activities	(5,404)	(7,091)	(7,636)	(5,494)	(2,779)
Effect of exchange rate changes on cash and cash equivalents	(96)	(23)	(122)	(70)	71)
Net increase (decrease) in cash and cash equivalents	720)	(2,986)	83)	2,961)	2,978)
Cash and cash equivalents, beginning of year	6,896)	9,882)	9,799)	6,838)	3,860)
Cash and cash equivalents, end of year	7,616)	6,896)	9,882)	9,799)	6,838)

Based on: 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).

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Cash flow statement item	Description	The company
Net cash from operating activities	Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.	Abbott Laboratories net cash from operating activities decreased from 2022 to 2023 but then increased from 2023 to 2024 not reaching 2022 level.
Net cash used in investing activities	Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.	Abbott Laboratories net cash used in investing activities decreased from 2022 to 2023 but then increased from 2023 to 2024 not reaching 2022 level.
Net cash used in financing activities	Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.	Abbott Laboratories net cash used in financing activities increased from 2022 to 2023 and from 2023 to 2024.

Abbott Laboratories (NYSE:ABT)

Cash Flow Statement