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Cash Flow Overview

Change in Cash
$891M
Free Cash flow
$363M
Unit: Million (M) dollars
Positive Cash Flow Breakdown
    • Net sale (purchases) of short-te...
    • Net income
    • Increase (decrease) in fiduciary...
    • Others
Negative Cash Flow Breakdown
    • Receivables, net
    • Accounts payable and accrued lia...
    • Repayment of debt
    • Others

Cash Flow
2026-03-31
2025-12-31
2025-09-30
2025-06-30
Net income
1,239 1,704 470 594
Gain from sales of businesses
20 1,200 1 0
Depreciation of fixed assets
46 48 47 47
Amortization and impairment of intangible assets
152 185 193 201
Share-based compensation expense
82 60 106 119
Deferred income taxes
-49 95 6 -125
Other, net
-1 17 5 94
Receivables, net
905 -85 -560 160
Accounts payable and accrued liabilities
-656 388 195 108
Accelerating aon united program liabilities
14 56 -44 21
Current income taxes
243 255 -68 -225
Pension, other postretirement and postemployment liabilities
-14 1 -5 -4
Other assets and liabilities
-297 263 306 -314
Cash provided by operating activities
430 1,397 1,148 796
Proceeds from investments
17 31 43 51
Purchases of investments
19 33 97 23
Net sale (purchases) of short-term investments - non fiduciary
-1,363 1,395 -169 8
Acquisition of businesses, net of cash and funds held on behalf of clients
296 118 133 27
Sale of businesses, net of cash and funds held on behalf of clients
1 2,237 -7 95
Capital expenditures
67 74 69 64
Cash provided by (used for) investing activities
999 648 -94 24
Share repurchase
500 250 250 250
Proceeds from issuance of shares
25 10 27 3
Cash paid for employee taxes on withholding shares
93 7 7 53
Commercial paper issuances, net of repayments
0 -400 -104 -114
Issuance of debt
NaN 0 0 0
Repayment of debt
593 1,150 400 300
Increase (decrease) in fiduciary liabilities, net of fiduciary receivables
955 -1,072 137 924
Cash dividends to shareholders
162 161 160 161
Redeemable and nonredeemable noncontrolling interests, and other financing activities
-73 -34 -11 -73
Cash used for financing activities
-441 -3,064 -768 -24
Effect of exchange rates on cash and cash equivalents and funds held on behalf of clients
-97 72 -90 500
Net increase (decrease) in cash and cash equivalents and funds held on behalf of clients
891 -947 196 1,296
Cash, cash equivalents and funds held on behalf of clients at beginning of period
8,573 9,520 9,324 8,028
Cash, cash equivalents and funds held on behalf of clients at end of period
9,464 8,573 9,520 9,324
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 sale(purchases) of short-term...-$1,363M (-1040.00%↓ Y/Y)Net income$1,239M (26.17%↑ Y/Y)Proceeds frominvestments$17M (-15.00%↓ Y/Y)Sale of businesses,net of cash and funds...$1M (-95.83%↓ Y/Y)Other assets andliabilities-$297M (15.14%↑ Y/Y)Current income taxes$243M (59.87%↑ Y/Y)Amortization and impairmentof intangible...$152M (-23.62%↓ Y/Y)Share-based compensationexpense$82M (-44.22%↓ Y/Y)Depreciation of fixed assets$46M (0.00%↑ Y/Y)Accelerating aon unitedprogram liabilities$14M (333.33%↑ Y/Y)Other, net-$1M (-105.88%↓ Y/Y)Cash provided by(used for) investing...$999M (442.12%↑ Y/Y)Cash provided byoperating activities$430M (207.14%↑ Y/Y)Canceled cashflow$382M Canceled cashflow$1,644M Net increase(decrease) in cash and cash...$891M (392.13%↑ Y/Y)Canceled cashflow$538M Acquisition of businesses,net of cash and funds...$296M (155.17%↑ Y/Y)Capital expenditures$67M (19.64%↑ Y/Y)Purchases of investments$19M (0.00%↑ Y/Y)Increase (decrease) infiduciary liabilities,...$955M (369.01%↑ Y/Y)Proceeds from issuance ofshares$25M (-16.67%↓ Y/Y)Receivables, net$905M (21.97%↑ Y/Y)Accounts payable andaccrued liabilities-$656M (22.46%↑ Y/Y)Deferred income taxes-$49M (58.12%↑ Y/Y)Gain from sales ofbusinesses$20M Pension, otherpostretirement and...-$14M (-75.00%↓ Y/Y)Cash used forfinancing activities-$441M (-26.36%↓ Y/Y)Effect of exchangerates on cash and cash...-$97M (-149.49%↓ Y/Y)Canceled cashflow$980M Repayment of debt$593M Share repurchase$500M (100.00%↑ Y/Y)Cash dividends toshareholders$162M (10.20%↑ Y/Y)Cash paid foremployee taxes on...$93M (-34.04%↓ Y/Y)Redeemable andnonredeemable noncontrolling...-$73M (8.75%↑ Y/Y)

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