TAILIEUCHUNG - Cash Flow Statement

Cash flow statement may provide considerable information about what is really happening in a business beyond that contained in either the income statement or the balance sheet. Analyzing this statement should not present an intimidating task, instead it will quickly become obvious that the benefits of understanding the sources and uses of a company’s cash far outweigh the costs of undertaking some very straightforward analyses. | Cash Flow Statement Cash flow statement may provide considerable information about what is really happening in a business beyond that contained in either the income statement or the balance sheet. Analyzing this statement should not present an intimidating task instead it will quickly become obvious that the benefits of understanding the sources and uses of a company s cash far outweigh the costs of undertaking some very straightforward analyses. Who cares about a Cash Flow Statement Executives want to know if the cash generated by the company will be sufficient to fund their expansion strategy Stockholders want to know if the firm is generating enough cash to pay dividends Suppliers want to know if their customers will be able to pay if offered credit Investors want to evaluate future growth potential Employees are interested in the overall viability of their employer as indicated by its ability to fund its operations Format of the Cash Flow Statement The cash flow statement is divided into three sections o Cash flow from operating activities shows the results of cash inflows and outflows related to the fundamental operations of the basic line or lines of business in which the company engages. Example cash receipts from the sale of goods or services and cash outflows for purchasing inventory and paying rent and taxes. o Cash flow from investing activities associated with purchases and sales of noncurrent assets Example building and equipment purchases or sales of investments or subsidiaries. o Cash flow from financing activities associated with financing the firm Example selling and paying off bonds and issuing stock and paying dividends Exceptions o Short-term marketable securities are treated as long-term investments and appear in cash flow from investing activities o Short-term debt is treated as long-term debt and appears in cash flow from financing activities o Although dividends are handled as a cash outflow in the cash flow from financing activities section

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