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SHELShell plc
$76.89$216.8B
Overview & Verdict
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HomeStocksSHELCash Flow

Shell plc (SHEL) Cash Flow Statement

28Y historyFree accessUpdated daily

Free cash flow generation remains highly unstable, contracting from $10.0 billion in 2024Q3 to $1.6 billion in 2026Q1, partly due to significant working capital outflows of $11.2 billion in the most recent quarter.

SHEL Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Dec'12Dec'11Dec'10Dec'09Dec'08Dec'07Dec'06Dec'05Dec'04Dec'03Dec'02Dec'01Dec'00Dec'99Dec'98
Cash from Operations37.78B40.81B54.69B54.19B68.41B45.1B34.1B42.18B53.09B35.65B20.61B29.81B45.04B40.44B46.14B36.77B27.35B21.49B43.92B34.46B31.7B30.11B21.5B21.72B16.28B16.93B18.36B11.06B14.73B
Operating CF Margin %-15.29%19.23%17.12%17.94%17.25%18.89%12.23%13.67%11.68%8.83%11.25%10.7%8.96%9.88%7.82%7.43%7.54%9.43%9.69%9.94%9.82%8.07%10.95%9.77%12.52%12.31%10.5%15.72%
Operating CF Growth %-107.51%-25.38%0.92%-20.79%51.68%32.25%-19.14%-20.55%48.91%72.93%-30.85%-33.82%11.38%-12.35%25.48%34.45%27.28%-51.07%27.44%8.72%5.26%40.07%-1.02%33.38%-3.84%-7.77%66.01%-24.92%-
Net Income18.71B17.88B29.92B32.63B64.81B29.83B-26.97B25.48B35.62B18.13B4.78B2.2B14.73B16.53B26.96B31.09B20.47B12.72B26.48B31.93B26.31B26.26B31.66B12.31B9.72B10.85B12.72B8.58B350M
Depreciation & Amortization22.72B22.22B26.87B23.11B22.39B23.07B24.98B25.11B21.7B26.22B24.99B26.71B24.5B21.51B14.62B13.23B15.6B14.46B13.66B13.18B12.62B11.98B12.85B11.71B8.62B6.12B7.88B6.52B9.42B
Stock-Based Compensation00000000000000000000000000000
Deferred Taxes00000000000000000000000000000
Other Non-Cash Items3.32B2.52B-4.17B-9.38B-13.36B2.57B31.48B-3.64B-7.68B-6.45B-729M-4.63B-590M-583M1.17B-1.08B-2.79B-3.36B-4.15B-4.44B-3.18B-2.46B-17.94B-3.69B-1.14B-1.83B-711M-3M1.39B
Working Capital Changes-9.34B-1.81B2.06B7.84B-5.43B-10.37B4.61B-4.78B3.44B-2.25B-8.43B5.52B6.41B2.99B3.39B-6.47B-5.93B-2.33B7.93B-6.21B-4.05B-5.66B-5.07B1.39B-920M1.8B-1.53B-4.04B3.56B
Change in Receivables-5.54B2.25B6.58B12.4B-8.99B-20.57B9.63B-921M1.96B-2.58B-4.13B9.85B-1.54B5.65B14.14B00000000000000
Change in Inventory-5.61B1.92B1.27B6.33B-8.36B-7.32B4.48B-2.63B2.82B-2.08B-5.66B2.83B7.96B608M-1.75B-1.93B-2.89B-7.14B8.03B0000-236M-2.08B1.07B-1.27B-2.06B1.11B
Change in Payables5.8B-5.97B000000000000000000000000000
Cash from Investing-17.2B-18.83B-15.15B-17.73B-22.45B-4.76B-13.28B-15.78B-13.66B-8.03B-30.96B-22.41B-19.66B-40.15B-28.45B-20.44B-21.97B-26.23B-19.59B-14.57B-20.86B-8.38B-6.43B-8.25B-20.63B-9.11B-1.57B-3.02B-12.5B
Capital Expenditures-13.58B-18.99B-19.6B-22.99B-22.6B-19B-16.59B-22.97B-23.01B-20.84B-22.12B-26.13B-31.85B-40.15B-32.58B-26.3B-26.94B-26.52B-35.06B-24.58B-22.92B-15.9B-13.57B-12.25B-12.1B-9.63B-6.21B-7.41B-12.86B
CapEx % of Revenue5.09%7.12%6.89%7.26%5.93%7.27%9.19%6.66%5.92%6.83%9.47%9.86%7.56%8.9%6.97%5.59%7.32%9.3%7.53%6.91%7.19%5.18%5.09%6.18%7.26%7.12%4.16%7.03%13.72%
Acquisitions548.03M1.13B0-728M-1.46B105M216M1.86B714M1.58B-11.19B-620M2.74B-1B-2.33B001.32B177M7.51B1.59B3.61B258M-275M-9.71B-567M1.12B-475M-920M
Investments-----------------------------
Other Investing-3.88B-239.56M4.53B6.13B1.76B14.06B3.03B5.07B8.64B-9.61B-19.78B-21.79B-21.81B-38.76B-26.12B-19.11B-26.8B-26.24B16.96B9.79B2.61B8.51B4.88B-7.98B-10.92B-8.54B-2.69B-2.38B-11.44B
Cash from Financing-33.31B-31.76B-38.43B-38.23B-41.95B-34.66B-7.22B-35.21B-32.55B-27.09B-771M3.81B-12.79B-8.98B-10.63B-18.13B-1.47B-829M-8.02B-18.16B-12.45B-17.83B-4.26B-12.59B-53M-11.56B-9.13B-6.26B2.41B
Debt Issued (Net)-13.49B-9.17B-9.62B-9.83B-7.87B-19.73B5.58B-3.42B-8.33B-11.83B11.07B14.89B357M5.39B-17M-7.12B9.26B10.7B4.83B1.31B2.11B-1.55B-4.33B-4.67B6.71B-1.73B-3.6B-699M1.89B
Equity Issued (Net)-14.67B-15.21B-14.69B-15.51B-19.03B-3.17B-2.08B-11.36B-5.06B-717M-160M-448M-3.1B-5.57B-1.53B-2.04B187M27M-3.05B-3.51B-7.55B-4.54B-698M000000
Dividends Paid-8.37B-8.49B-8.67B-8.39B-7.41B-6.25B-7.42B-15.2B-15.68B-10.88B-9.68B-9.37B-9.44B-7.2B-7.39B-6.88B-9.98B-10.72B-9.52B-9B-8.14B-10.56B-7.23B000000
Share Repurchases-14.66B-15.21B-14.69B-15.51B-19.03B-3.17B-2.08B-11.36B-5.06B-717M-160M-448M-3.33B-5.57B-1.53B-2.04B00-3.57B-4.39B-8.05B-4.99B-698M000000
Other Financing3.22B1.11B-5.46B-4.5B-7.65B-5.51B-3.3B-5.24B-3.48B-3.66B-2.01B-1.26B-607M-1.61B-1.7B-2.1B-1.33B-840M-1.66B-8.2B-151M-1.93B-374M-7.91B-6.77B-9.83B-5.52B-5.56B-5.47B
Net Change in Cash-12.48B-8.89B336M-1.47B3.28B5.14B13.78B-8.69B6.43B1.18B-12.62B10.14B11.91B-8.85B7.26B-2.15B3.73B-5.47B5.53B654M-2.73B2.53B7.09B396M-5.11B-4.76B7.39B1.33B-1.59B
Free Cash Flow18.8B21.82B35.08B31.2B45.81B26.11B17.52B19.21B30.07B14.8B-1.5B3.68B13.19B295M13.56B10.47B410M-5.03B-1.92B8.81B7.66B12.84B7.93B9.47B4.18B7.31B12.15B3.65B1.87B
FCF Margin %7.05%8.18%12.34%9.85%12.01%9.98%9.7%5.57%7.74%4.85%-0.64%1.39%3.13%0.07%2.9%2.23%0.11%-1.76%-0.41%2.48%2.4%4.18%2.98%4.77%2.51%5.4%8.15%3.46%2%
FCF Growth %-39.86%-37.81%12.45%-31.9%75.5%49%-8.79%-36.13%103.13%1086.34%-140.8%-72.11%4371.19%-97.83%29.55%2453.66%108.15%-161.88%-121.8%15.02%-40.35%61.81%-16.21%126.43%-42.78%-39.86%232.88%95.19%-
FCF per Share6.597.3411.039.1812.366.694.494.747.203.57-0.381.154.180.094.333.370.13-1.64-0.622.802.383.812.342.821.242.494.140.310.16
FCF Conversion (FCF/Net Income)1.01x2.29x3.40x2.80x1.62x2.24x-1.57x2.66x2.27x2.75x4.51x15.37x2.99x2.47x1.74x1.19x1.36x1.72x1.67x1.10x1.25x1.19x1.16x1.76x1.67x1.56x1.44x1.29x42.08x
Interest Paid004.56B00000000000000000000000000
Taxes Paid00000000000000000000000000000

Key Metrics

Growth RegimeDecelerating
ProfitabilityModerate
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

Commodity price volatility exposure

Earnings Quality Masked by Accruals

As reported in quarterly financial statements, Shell's operating cash flow consistently dwarfs net income, with the OCF/NI ratio reaching an extreme 26.63x in 2023Q4, suggesting that headline earnings are heavily obscured by non-cash charges and significant accounting adjustments inherent to the integrated energy business model.

The persistent gap between net income and operating cash flow indicates that reported profitability is a poor proxy for actual cash generation. Investors should monitor this divergence, as it suggests that large non-cash items, likely related to DD&A and asset impairments, are creating a structural disconnect between accounting performance and liquidity.

FCF Volatility Reflects Cyclical Exposure

Based on the provided cash flow data, free cash flow has exhibited significant instability, peaking at $10.0 billion in 2024Q3 before contracting to $1.6 billion in 2026Q1, reflecting the company's high sensitivity to commodity price cycles and the resulting variability in its underlying cash generation capacity.

The sharp decline in FCF margins to 2.3% in 2026Q1 highlights the vulnerability of Shell's cash flow to market downturns. This trend suggests that while the company maintains a large cash base, its ability to generate consistent free cash flow is heavily dependent on favorable price environments that may not be sustainable.

Working Capital Swings Impair Liquidity

According to recent SEC filings, working capital movements have been highly erratic, including a massive $11.2 billion outflow in 2026Q1, which significantly pressured the company's net cash position and underscores the volatility inherent in managing global energy supply chains and inventory valuation adjustments.

These dramatic swings in working capital suggest that Shell's cash flow is frequently disrupted by timing differences in inventory and payables. Such volatility warrants further investigation, as it may indicate that the company's cash position is more sensitive to operational timing than to underlying structural profitability.

Aggressive Capital Return Strategy Continues

As evidenced by the reported figures, Shell has maintained a consistent capital return program, with combined dividends and buybacks frequently exceeding $5 billion per quarter, even during periods of significant FCF contraction, which may indicate a management priority on shareholder yield over long-term reinvestment.

The commitment to returning cash to shareholders appears to be a core pillar of the current strategy, yet the sustainability of this approach is questionable given the volatility of FCF. Investors should monitor whether this aggressive deployment limits the company's flexibility to fund necessary capital projects during future downturns.

SHEL — Frequently Asked Questions

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

How much cash does Shell plc (SHEL) generate from operations?

Shell plc (SHEL) generated $40.81B in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Shell plc's free cash flow?

Shell plc (SHEL) generated $21.82B 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 Shell plc's capital expenditure (CapEx)?

Shell plc (SHEL) spent $18.99B 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 Shell plc distribute cash to shareholders?

In 2025, Shell plc (SHEL) returned $8.49B to shareholders via cash dividends and spent $15.21B on share repurchases. This shows the company's commitment to returning capital to its equity investors.