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DEODiageo plc
$83.51$46.4B
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HomeStocksDEOCash Flow

Diageo plc (DEO) Cash Flow Statement

29Y historyFree accessUpdated daily

Cash generation remains inconsistent, evidenced by an OCF/NI ratio that has swung as high as 4.75, reflecting significant volatility in working capital and operational efficiency.

DEO Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMJun'25Jun'24Jun'23Jun'22Jun'21Jun'20Jun'19Jun'18Jun'17Jun'16Jun'15Jun'14Jun'13Jun'12Jun'11Jun'10Jun'09Jun'08Jun'07Jun'06Jun'05Jun'04Jun'03Jun'02Jun'01Jun'00Jun'99Jun'98Jun'97
Cash from Operations9.82B4.3B6.07B5.74B3.94B3.65B2.32B3.25B3.08B3.13B2.55B2.55B1.79B2.05B2.09B2.09B2.3B1.65B1.55B1.63B1.57B1.63B1.75B1.57B1.38B945M707M324M833M690M
Operating CF Margin %-21.22%29.92%27.94%25.47%28.7%19.74%25.24%25.36%25.99%24.3%23.59%17.45%17.91%19.45%21.04%23.5%17.76%19.15%21.72%21.64%24.38%19.64%16.64%12.25%7.37%5.96%2.75%4.71%5.13%
Operating CF Growth %-54.35%-29.15%5.59%45.97%7.69%57.5%-28.57%5.32%-1.53%22.92%-0.12%42.51%-12.6%-2.15%0.1%-9.01%38.94%6.78%-4.68%3.44%-3.5%-6.75%11.17%13.61%46.27%33.66%118.21%-61.1%20.72%-
Net Income5.49B2.54B4.17B4.48B3.34B2.8B1.45B3.34B3.14B2.83B2.36B2.47B2.26B2.59B2.08B2.02B1.76B2.42B2.2B2.02B2.04B1.66B1.87B1.86B1.65B1.87B1.78B1.52B2.35B2B
Depreciation & Amortization1.14B1.72B493M1.3B828M447M1.84B374M493M361M473M440M629M403M411M352M372M300M233M210M214M241M224M276M314M377M348M335M484M342M
Stock-Based Compensation000065.31M50M3M00000000000000000000000
Deferred Taxes1.26B01.29B1.16B-18M94M-89M-14M-107M121M00000000000000000000
Other Non-Cash Items2.35B118M880M219M-93M-67M-559M-277M-394M-207M-234M-473M-506M-396M128M-166M-170M-811M-602M-425M-495M-360M-336.24M-339.61M-459.73M-1.28B-1.38B-1.58B-2.43B-1.7B
Working Capital Changes-719.41M-77M-768M-1.41B-179M331M-328M-222M-159M151M-53M117M-597M-553M-529M-112M334M-253M-282M-180M-192M89M-13M-227M-125M-28M-45M51M424M49M
Change in Receivables225.25M-49M-66M142M-378M-446M523M11M-202M89M-86M000-218M62M69M0000000000000
Change in Inventory-620.4M-470M-156M-810M-740M-443M-366M-434M-271M-159M-95M-204M-229M-266M-338M-204M-104M-236M-202M00-78.15M-24.18M6.04M-144.82M-30M-21M-2M-54M34M
Change in Payables-324.26M0-546M-746M939M1.22B-485M201M314M221M128M00027M30M369M0000000000000
Cash from Investing-2.91B-1.72B-1.59B-1.43B-1.34B-1.09B-805M-270M-1.15B-552M596M-894M-1.09B-1.25B-1.81B-454M-479M-453M-812M-285M393M800M-396M-170M-500M-1.13B-258M1.7B190M-725M
Capital Expenditures-3B-1.61B-1.51B-1.42B-1.1B-626M-700M-671M-584M-518M-506M-638M-642M-643M-484M-419M-374M-355M-328M-274M-257M-294M-327M-382M-585M-439M-547M-534M-634M-454M
CapEx % of Revenue8.03%7.96%7.45%6.89%7.1%4.92%5.96%5.21%4.8%4.3%4.83%5.9%6.26%5.62%4.5%4.22%3.82%3.81%4.05%3.66%3.54%4.4%3.68%4.05%5.19%3.42%4.61%4.53%3.58%3.38%
Acquisitions229.88M24M-6M-404M-189M-474M-119M370M-590M-83M1.05B-306M-534M-644M-1.37B-83M-205M-101M-571M-66M563M-274M-34M833M1.51B-105M487M121M1.41B114M
Investments------------------------------
Other Investing-168.03M-132M-33M-44M-55M9M14M31M23M-52M55M50M80M39M38M48M143M-50M-50M-50M651.04M164M-22M-549M-1.38B-529M-160M2.19B-581M-385M
Cash from Financing-4.02B-1.49B-3.11B-3.04B-3.26B-2.79B1.04B-2.92B-2.12B-2.46B-2.8B-1.73B-1.62B-213M-785M-1.4B-1.25B-1.1B-904M-1.1B-2.03B-2.31B-553M-1.34B-1.78B282M-586M-1.88B-646M-142M
Debt Issued (Net)192.86M898M-106M69M821M-1.34B4.08B2.03B1.01B-1.61B-1.65B-1.1B-157M1.24B512M-665.42M-635.22M293M1.08B1.22B299M-391M-449M-821M-210M563M-823.67M-1.13B3.66B482.93M
Equity Issued (Net)2.74M1000K1000K1000K-1000K-1000K-1000K-1000K-1000K-1000K1000K1000K1000K-1000K-1000K1000K1000K-1000K-1000K-1000K-1000K-1000K-1000K-1000K-1000K-1000K-1000K-1000K-1000K-1000K
Dividends Paid-4.37B-2.3B-2.36B-2.24B-1.72B-1.65B-1.65B-1.62B-1.58B-1.51B-1.44B-1.34B-1.23B-1.13B-1.04B-973M-914M-870M-857M-858M-864M-849M-800M-767M-758M-723.47M0000
Share Repurchases-1.69B0-1.67B-1.65B-2.77B-109M-1.28B-2.77B-1.51B-41M-1M-8M-113M-11M0-9M0-644.84M-2.16B-2.87B-2.66B-1.32B-563M-1.41B-2.54B-208M-81.76M-1.91B-4.63B-798.03M
Other Financing-820.39M-109M-1.2B-1.75B569.85M302.1M-173M125.96M406.48M702.45M290.47M707.75M-238.7M-115M484.24M241.82M213.22M679M1.88B2.27B1.92B239M-832M-79M1.71B606.47M03.46B1.14B101.18M
Net Change in Cash703.68M1.07B-659M-907M-426M-516M2.43B28M-224M108M427M-150M-1.11B623M-534M174M552M-972M-1.6B-763M-379M61M726M626M-17M-15M-189M-21M216M-177M
Free Cash Flow7.71B2.69B4.55B4.33B2.84B3.03B1.62B2.58B2.5B2.61B2.04B1.91B1.15B1.41B1.61B1.67B1.92B1.3B1.22B1.35B1.31B1.33B1.42B1.19B797.27M506M160M-210M199M236M
FCF Margin %20.64%13.26%22.47%21.05%18.37%23.78%13.78%20.03%20.55%21.69%19.48%17.69%11.19%12.29%14.95%16.83%19.67%13.95%15.09%18.06%18.1%19.98%15.96%12.59%7.07%3.95%1.35%-1.78%1.12%1.76%
FCF Growth %7.63%-41.05%5.27%52.47%-6.27%86.91%-37.14%3.08%-4.36%28.01%6.74%66.64%-18.29%-12.68%-3.77%-13.1%48.11%6.39%-9.62%2.82%-1.5%-5.97%19.38%49.06%57.56%216.25%176.19%-205.53%-15.68%-
FCF per Share13.824.828.147.624.885.172.754.254.014.143.243.041.822.232.572.683.092.081.892.001.841.801.861.530.940.600.19-0.240.260.23
FCF Conversion (FCF/Net Income)1.40x1.83x1.57x1.29x1.00x1.37x1.34x1.03x1.02x1.18x1.14x1.07x0.80x0.82x1.08x1.10x1.41x1.03x1.02x1.09x0.82x1.21x1.25x16.19x0.83x0.78x0.72x0.34x0.62x0.98x
Interest Paid1.07B01.02B822M00000000000000000000000000
Taxes Paid1.05B01.1B1.44B00000000000000000000000000

Key Metrics

Growth RegimeContracting
ProfitabilityStrained
Balance SheetAdequate
Cash FlowDeteriorating
Top Statement Risk

Distributor inventory channel imbalances

Earnings Quality and Cash Divergence

As reported in recent financial statements, the OCF/NI ratio has exhibited extreme volatility, ranging from 0.90 to 4.75, which suggests that accounting net income is frequently decoupled from the actual cash-generating capacity of the underlying spirits business during periods of significant regional inventory adjustments.

The wide variance in the conversion of net income to operating cash flow indicates that non-cash items and working capital swings are heavily distorting reported profitability. Investors should monitor whether this divergence reflects genuine operational friction or merely the timing of excise duty payments and distributor-level inventory management.

Free Cash Flow Margin Volatility

Based on the provided quarterly data, FCF margins have fluctuated significantly between 10.8% and 32.1%, highlighting a lack of consistency in cash generation that appears to be driven by lumpy capital expenditure cycles and inconsistent operating cash flow performance across the global portfolio.

The inability to maintain a stable FCF margin suggests that the company's capital-intensive nature, combined with recent revenue stagnation, is placing pressure on the cash available for shareholder returns. This trend warrants further investigation into whether the current level of FCF is sufficient to support historical dividend growth without increasing leverage.

Capital Intensity and Asset Replacement

According to the latest quarterly filings, the company's CapEx/Revenue ratio has spiked as high as 10.5%, suggesting that management is currently prioritizing significant investment in production capacity or infrastructure despite the recent contraction in top-line growth and regional demand weakness.

Elevated capital intensity during a period of revenue stagnation may indicate that the company is struggling to optimize its asset base or is forced to invest heavily to maintain its aging spirits inventory. This capital-heavy approach appears to be a drag on free cash flow, potentially limiting the flexibility of the balance sheet.

Working Capital and Inventory Dynamics

As evidenced by the significant swings in working capital changes, which reached a negative $1.6B in 2023Q2, the company's cash flow is highly sensitive to inventory build-ups and the timing of collections, reflecting the inherent challenges of managing a global, multi-tier distribution network.

The recurring negative working capital adjustments suggest that the company may be experiencing channel stuffing or difficulty in clearing inventory in key markets like Latin America. This pattern implies that cash flow is being trapped in the supply chain, which may necessitate more aggressive promotional activity to normalize stock levels.

DEO — Frequently Asked Questions

Quick answers to the most common questions about buying DEO stock.

How much cash does Diageo plc (DEO) generate from operations?

Diageo plc (DEO) generated $4.30B in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Diageo plc's free cash flow?

Diageo plc (DEO) generated $2.69B in free cash flow in 2025. Free cash flow is the cash left over after capital expenditures, which can be used to pay dividends, repurchase shares, or pay down debt.

What is Diageo plc's capital expenditure (CapEx)?

Diageo plc (DEO) spent $1.61B on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.

How does Diageo plc distribute cash to shareholders?

In 2025, Diageo plc (DEO) returned $2.30B to shareholders via cash dividends. This shows the company's commitment to returning capital to its equity investors.