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  "documentTitle": "Amcor plc (pro forma Amcor-Berry Global combination) (AMCR)",
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  "authorName": "Ben Axler",
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      "text": "Net cash inflows provided by operating activities increased by $107.3 million, or 45.7%, to $342.0 million for the six months ended December 31, 2019, from $234.7 million for the six months ended December 31, 2018. This increase was primarily due to impacts from the Bemis acquisition.",
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      "text": "The Company reclassified prior year comparative figures in the condensed consolidated statement of cash flows to conform to the current year's presentation.... This change in presentation did not have an impact on the Company's financial condition or operating results.",
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      "text": "The Company claims revisions did not have an impact on the operating results. Yet, there are clear revisions to net income, depreciation and amortization expense, with the net result being optically higher cash flow.",
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      "text": "net cash provided by operating activities: $342.0 million",
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      "text": "Based a review of Amcor's financial statements, we find its cash flow statement for the 6 months ended Dec 31st changed and was revised higher, despite the Sept 30th ended period being revised lower.",
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      "text": "\"The Company reclassified prior year comparative figures in the condensed consolidated statement of cash flows to conform to the current year's presentation....This change in presentation did not have an impact on the Company's financial condition or operating results.\" — Amcor 10-Q Note 1",
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