Cash flow statement

The currency (ISO 4217) every `facts` value was converted INTO — the value of the request `currency` parameter (default USD). The literal `original` here means no conversion was requested: each fact stays in its as-reported currency (see `unconverted` for the per-fact mapping).

Every source currency (ISO 4217) that appeared in this period — the union of converted, unconverted, and already-in-target. The target currency itself is listed when some facts were natively in it (e.g. a foreign filer reporting some lines in USD alongside its converted local currency), so a mixed period reflects its true composition rather than appearing wholly converted.

Operating Cash Flow — Cash generated from core business operations.

Net Income (CF) — Net income as reported on the cash flow statement, starting point for operating cash flow. For consolidated entities with noncontrolling interests, this is the consolidated (pre-NCI) total, since cash flow is a consolidated-entity concept.

Operating Gains & Losses — Non-cash gains or losses removed from net income in the cash flow reconciliation.

D&A (CF) — Non-cash depreciation and amortization added back in the cash flow reconciliation.

Depreciation — Depreciation of physical assets, added back as a non-cash charge in the cash flow statement.

Amortization — Amortization of intangible assets, added back as a non-cash charge in the cash flow statement.

Stock-Based Compensation — Non-cash expense for employee equity compensation, added back to operating cash flow.

Deferred Income Tax — Deferred income tax expense or benefit, a non-cash adjustment to operating cash flow reflecting timing differences between book and tax recognition. Reported literal as filed. **Overlap note**: some filers also include this amount inside the broader `otherNonCashItems` bucket — when both are present, do not add them together.

Impairments — Non-cash impairment charges (goodwill, intangibles, long-lived assets, other) added back in the operating cash flow reconciliation. Reported literal as filed: the broad aggregate is preferred — when only a narrower category is tagged, that becomes the value. **Overlap note**: when a filer tags both `us-gaap:AssetImpairmentCharges` AND a narrower concept like `GoodwillImpairmentLoss`, the broad concept is preferred and the narrower one is ignored, since the aggregate already includes it.

Other Non-Cash Items — Catch-all bucket for non-cash items in the operating cash flow reconciliation that aren't classified as D&A, stock-based comp, or specific gains/losses. Distinct from `operatingGainsLosses` which captures explicit gain/loss reclassifications. Reported literal as filed. **Overlap note**: some filers tag this concept inclusively — values may already contain amounts also tagged under more specific facts (e.g., `deferredIncomeTax`). Treat as a residual when summing components to avoid double-counting.

Change in Working Capital — Net change in current assets and liabilities, reflecting cash tied up in or released from operations.

Change in Inventory — Cash impact from changes in inventory levels. An increase uses cash.

Change in Receivables — Cash impact from changes in customer receivables. An increase means less cash collected.

Change in Prepaid Assets — Cash impact from changes in prepaid expenses and other prepaid items.

Change in Payables — Cash impact from changes in accounts payable and accrued liabilities.

Change in Accounts Payable — Cash impact from changes in amounts owed to suppliers. An increase preserves cash.

Change in Accrued Expenses — Cash impact from changes in accrued but unpaid expenses.

Change in Other Non-Current Assets — Cash impact from changes in long-term assets not classified elsewhere.

Change in Other Current Liabilities — Cash impact from changes in short-term obligations not classified elsewhere. Reported literal as filed. **Overlap note**: some filers tag this concept inclusively — values may already contain amounts also tagged under `changeInOtherWorkingCapital` (e.g., contract-liability changes). Treat as a residual when summing components.

Change in Other Working Capital — Cash impact from changes in other working capital items not separately reported. Reported literal as filed. **Overlap note**: for some filers, this amount may also be embedded in the broader `changeInOtherCurrentLiabilities` bucket — when both are present, do not add them together.

Investing Cash Flow — Cash used for or generated by investments in long-term assets and securities.

Purchase of Intangibles — Cash spent acquiring intangible assets like patents, licenses, and software.

Purchases of Investments — Cash spent buying investment securities like stocks and bonds.

Proceeds from Sale of Investments — Cash received from selling or maturing investment securities. Mirror to `purchasesOfInvestments`. Filers that report sale and maturity proceeds on separate lines (e.g. AAPL, JPM) will populate this from whichever XBRL concept is filed first in the mapping order — the other line remains uncaptured.

Other Investing Activities — Cash from investing activities not separately categorized. Reported literal as filed. **Overlap note**: some filers tag this concept inclusively — values may already contain amounts also tagged under more specific facts (e.g., `acquisitionsNet`, `purchaseOfIntangibleAssets`). Treat as a residual when summing components to avoid double-counting.

Financing Cash Flow — Cash from transactions with the company's owners and creditors.

Stock Buybacks — Cash spent repurchasing the company's own shares from the open market.

Common Stock Issuance Proceeds — Cash received from issuing common stock: secondary offerings, ATM programs, DRIPs, IPO proceeds. Mirror to `commonStockRepurchased`. Excludes proceeds from employee stock-option exercises and ESPP, which are separately curated as `proceedsFromStockOptionsExercised`. IFRS filers are not mapped here because `ifrs-full:ProceedsFromIssuingShares` is already claimed by `proceedsFromStockOptionsExercised` and there is no IFRS concept narrowed specifically to common-stock issuance.

Net Common Stock Issuance — Net cash from common stock activity: issuance proceeds minus repurchases. Positive = net issuer (raised equity), negative = net buyback. Derived from `proceedsFromCommonStockIssuance − commonStockRepurchased`, treating each absent side as 0. Null only when both sides are untagged.

Stock Option Proceeds — Cash received when employees exercise stock options.

Ending Cash Balance — Cash and equivalents at the end of the reporting period.

Change in Cash — Net increase or decrease in cash during the period, **excluding** the effect of foreign exchange rate changes. Equals operating + investing + financing cash flows. For the total period change (including FX), see `netChangeInCashIncludingFx`.

FX Effect on Cash — Impact of foreign currency exchange rate fluctuations on cash balances.

Net Change in Cash (incl. FX) — Total period change in cash including the effect of foreign exchange rate changes. Equals endCash − beginningCash.

Beginning Cash Balance — Cash and equivalents at the start of the reporting period.

Income Tax Paid — Actual cash paid for income taxes during the period.

Interest Paid — Actual cash paid for interest on debt during the period.

Capital Expenditure — Cash spent on acquiring or upgrading physical assets like property, equipment, and facilities.

Purchase of Property, Plant and Equipment — Cash paid to acquire or construct physical assets such as buildings, machinery, and equipment.

Debt Issuance Proceeds — Cash received from issuing new debt, including both short-term and long-term borrowings.

Debt Repayments — Cash used to repay debt across maturities (umbrella). Mirror to `issuanceOfDebt`. For long-term-only and short-term-only mirrors, see `repaymentOfLongTermDebt` and `repaymentOfShortTermDebt`.

Short-Term Debt Issuance — Cash received from issuing short-term borrowings.

Short-Term Debt Repayments — Cash used to repay short-term borrowings. Mirror to `issuanceOfShortTermDebt`.

Long-Term Debt Issuance — Cash received from issuing long-term debt instruments like bonds or term loans.

Long-Term Debt Repayments — Cash used to repay long-term debt instruments. Mirror to `issuanceOfLongTermDebt`.

Net Debt Issuance (Repayments) — Net cash from debt financing: proceeds from new borrowings minus repayments of existing borrowings, across all maturities. Positive = net issuer, negative = net repayer. Derived from `(issuanceOfDebt + issuanceOfShortTermDebt + issuanceOfLongTermDebt) − (repaymentOfDebt + repaymentOfShortTermDebt + repaymentOfLongTermDebt)`, treating each absent component as 0. Null only when all six sides are untagged. **Coverage note**: filers that use company-specific extensions (e.g. `evrg:`, `aa:`) for individual debt lines will produce values that diverge from third-party providers by the un-mapped extension amount, since this project does not curate per-filer extensions.

Net Long-Term Debt Issuance — Long-term debt proceeds minus long-term debt repayments for the period. Positive = net borrower (issued more than repaid); negative = net deleveraging. Derived from sibling curated facts (`issuanceOfLongTermDebt` − `repaymentOfLongTermDebt`) only when both sides are present — otherwise null, since filers whose issuance is tagged via company-specific extensions (uncurated) would produce a misleading single-sided value. No single XBRL concept maps cleanly: the us-gaap `ProceedsFromRepaymentsOf*` net concepts are filed by under 4% of issuers.

Dividends Paid — Cash distributed to shareholders as dividend payments.

Free Cash Flow — Operating cash flow minus capital expenditures. Cash available for debt repayment, dividends, or reinvestment.

Acquisitions (Net) — Cash paid for business acquisitions, net of any cash acquired in the transaction. Reported literal as filed. **Overlap note**: for some filers, this amount may also be embedded in the broader `netOtherInvestingChanges` bucket — when both are present, do not add them together.

Other Financing Activities — Cash from financing activities not separately categorized. Mirror to `netOtherInvestingChanges`.

Tax Withholding for Share-Based Comp — Cash paid to tax authorities to cover withholding obligations on employee share-based compensation (e.g., RSU vesting). Reduces effective share dilution. Material for tech/cash-rich filers with heavy equity compensation.