Question about Cash Flow Statement data for MSFT

Q&A
1

Hi Evan,

I have a question about the data presented in the Cash Flow Statement for Microsoft on this page: https://stocks.cafe/stock/financial/MSFT?exchange=USX

My understanding of the basic accounting principle for a cash flow statement is that the “End Cash Position” of one period should become the “Beginning Cash Position” for the subsequent period.

However, when looking at the data for MSFT, I noticed this doesn’t seem to be the case. For example:

  • The End Cash Position for 2017 Q4 is 12.82B .

  • But the Beginning Cash Position for the next quarter, 2018 Q1 , is listed as 6.71B .

This discrepancy appears in other quarters as well. For instance:

  • The End Cash Position for 2018 Q1 is 9.17B .

  • But the Beginning Cash Position for 2018 Q2 is 7.66B .

Could you please help me understand why the ending balance of one quarter does not match the beginning balance of the next? Is this a potential data issue, or is there an accounting nuance that I am missing?

Thank you for your time and help.

Best regards,
John

2

Hi John,

I am looking at them and they seems fine to me → https://stocks.cafe/stock/financial/MSFT?exchange=XUSX&type=1&statement_type=1

It needs to be the either Quarterly or Annual, it cannot be TTM as that would mean it includes the last 12 months and distort the numbers.

Evan

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3

Hi Evan,

Thank you for the quick reply and the clarification.

You were absolutely right. I was looking at the TTM (Trailing Twelve Months) view, which explains the discrepancy.

I’ve switched to the ‘Quarterly’ view on the link you provided, and now the Beginning and End Cash Positions align perfectly as expected.

Thanks again for your help!

Best regards,
John

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