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Cash Flow Overview

Change in Cash
-$401M
Free Cash flow
$483M
Unit: Million (M) dollars
Positive Cash Flow Breakdown
    • Net income
    • Commercial paper issuances, net ...
    • Other assets and liabilities
    • Others
Negative Cash Flow Breakdown
    • Share repurchase
    • Current income taxes
    • Receivables, net
    • Others
Cash Flow
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Net income
565
1,239
1,704
470
Gain from sales of businesses
0
20
1,200
1
Depreciation of fixed assets
49
46
48
47
Amortization and impairment of intangible assets
174
152
185
193
Share-based compensation expense
122
82
60
106
Deferred income taxes
-41
-49
95
6
Other, net
0
-1
17
5
Receivables, net
275
905
-85
-560
Accounts payable and accrued liabilities
51
-656
388
195
Accelerating aon united program liabilities
10
14
56
-44
Current income taxes
-312
243
255
-68
Pension, other postretirement and postemployment liabilities
-9
-14
1
-5
Other assets and liabilities
-222
-297
263
306
Cash provided by operating activities
556
430
1,397
1,148
Proceeds from investments
16
17
31
43
Purchases of investments
17
19
33
97
Net sales (purchases) of short-term investments - non fiduciary
-31
-1,363
1,395
-169
Acquisition of businesses, net of cash and funds held on behalf of clients
26
296
118
133
Sale of businesses, net of cash and funds held on behalf of clients
20
1
2,237
-7
Capital expenditures
73
67
74
69
Cash provided by (used for) investing activities
-49
999
648
-94
Share repurchase
600
500
250
250
Proceeds from issuance of shares
3
25
10
27
Cash paid for employee taxes on withholding shares
48
93
7
7
Commercial paper issuances, net of repayments
297
0
-400
-104
Issuance of debt
-
-
0
0
Repayment of debt
0
593
1,150
400
Increase in fiduciary liabilities, net of fiduciary receivables
-245
955
-1,072
137
Cash dividends to shareholders
175
162
161
160
Redeemable and nonredeemable noncontrolling interests, and other financing activities
-90
-73
-34
-11
Cash used for financing activities
-858
-441
-3,064
-768
Effect of exchange rates on cash and cash equivalents and funds held on behalf of clients
-50
-97
72
-90
Net increase in cash and cash equivalents and funds held on behalf of clients
-401
891
-947
196
Cash, cash equivalents and funds held on behalf of clients at beginning of period
9,464
8,573
8,028
8,028
Cash, cash equivalents and funds held on behalf of clients at end of period
9,063
9,464
8,573
9,520
Unit: Million (M) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Cash Flow

Net income$565M (-4.88%↓ Y/Y)Other assets andliabilities-$222M (29.30%↑ Y/Y)Amortization and impairmentof intangible...$174M (-13.43%↓ Y/Y)Share-based compensationexpense$122M (2.52%↑ Y/Y)Accounts payable andaccrued liabilities$51M (-52.78%↓ Y/Y)Depreciation of fixed assets$49M (4.26%↑ Y/Y)Accelerating aon unitedprogram liabilities$10M (-52.38%↓ Y/Y)Cash provided byoperating activities$556M (-30.15%↓ Y/Y)Canceled cashflow$637M Net increase in cashand cash...-$401M (-130.94%↓ Y/Y)Canceled cashflow$556M Commercial paperissuances, net of...$297M (360.53%↑ Y/Y)Proceeds from issuance ofshares$3M (0.00%↑ Y/Y)Net sales(purchases) of short-term...-$31M (-487.50%↓ Y/Y)Sale of businesses,net of cash and funds...$20M (-78.95%↓ Y/Y)Proceeds frominvestments$16M (-68.63%↓ Y/Y)Current income taxes-$312M (-38.67%↓ Y/Y)Receivables, net$275M (71.88%↑ Y/Y)Deferred income taxes-$41M (67.20%↑ Y/Y)Pension, otherpostretirement and...-$9M (-125.00%↓ Y/Y)Cash used forfinancing activities-$858M (-3475.00%↓ Y/Y)Canceled cashflow$300M Effect of exchangerates on cash and cash...-$50M (-110.00%↓ Y/Y)Cash provided by(used for) investing...-$49M (-304.17%↓ Y/Y)Canceled cashflow$67M Share repurchase$600M (140.00%↑ Y/Y)Increase in fiduciaryliabilities, net of fiduciary...-$245M (-126.52%↓ Y/Y)Cash dividends toshareholders$175M (8.70%↑ Y/Y)Redeemable andnonredeemable noncontrolling...-$90M (-23.29%↓ Y/Y)Cash paid foremployee taxes on...$48M (-9.43%↓ Y/Y)Capital expenditures$73M (14.06%↑ Y/Y)Acquisition of businesses,net of cash and funds...$26M (-3.70%↓ Y/Y)Purchases of investments$17M (-26.09%↓ Y/Y)
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