cash flow statement analysis pdf

cash flow statement analysis pdf

The indirect method is used in most of the cases. We have already shown that, in basic terms, a company raises capital in order to buy assets that generate a profit. The statement of cash flows "follows the cash" according to these three core activities: (1) cash is raised from the capital suppliers - cash flow from financing, (CFF), (2) cash is used to buy assets - cash flow from investing (CFI), and (3) cash is used to create a profit - cash flow from operations (CFO). • Operating Cash Flow: refers to cash from a company’s ongoing operating activities. We need to find out how many cashless (loss or gain) activities are done during the period so that we can take them into account while ascertaining the net cash inflow. analysis do not incorporate use of cash flow data. Let’s say Company ABC has just started a business and earned revenue of $100 this year. With this, we conclude that IronMount is showing signs of stress due to low. FRS 102 FACTSHEET 3 ILLUSTRATIVE STATEMENT OF CASH FLOWS. Financial Statements and Cash Flow Multiple Choice Questions. For this reason, you have to perform a cash flow analysis after coming up with the cash flow statement. Readers may also get a clearer overview by reading Figure 1 alongside Figure 3, which provides ABC Corp.’s income statement. For example, if the company has invested a large amount of cash into R&D and would generate a huge amount of cash through its ground-breaking idea, these should come in the cash flow statement (but they don’t get included in the cash flow). If you look closely at the 2015 Cash Flow from operations, there is a charge for Venezuela accounting change that has contributed $1,084 million in 2015. Cash coming in or out of a company has three general sources, as follows: Operations. There are 3 parts to a financial statement. 2. Gives Accurate Figures. In fact, in … A credit sale is when the customer takes the product. CFA® And Chartered Financial Analyst® Are Registered Trademarks Owned By CFA Institute.Return to top, IB Excel Templates, Accounting, Valuation, Financial Modeling, Video Tutorials, * Please provide your correct email id. Though there is nothing much to be talked about here, there are two things to be taken into account. IronMount Corp and BronzeMetal Corp (both hypothetical companies) had identical cash positions at the beginning and end of 2007. statement until the end of the book. 3,050 and increase in provision for doubtful debt Rs.200 2. For a limited time, find answers and explanations to over 1.2 million textbook exercises for FREE! Even if cash flow analysis is one of the best tools for investors to find out whether a company is doing well or not, cash flow analysis also has a few disadvantages. analysis based on the traditional liquidity ratios is best compared against the cash flow ratios before reaching any conclusions regarding the financial liquidity position. The Cash Flow statement .pdf - The Cash Flow statement – Varsity by Zerodha search � Module 3 Fundamental Analysis → Chapter 8 The Cash Flow, The Cash Flow statement – Varsity by Zerodha, How to Read the Annual Report of a Company, Understanding Balance Sheet Statement (Part 1), Understanding the Balance Sheet Statement (Part 2), The Cash flow statement is a very important financial statement, as it reveals how much cash the company is, actually generating. For example, earnings are said to be higher if cash from operating activities is higher than net income. These profits should be deducted because there is no cash inflow for the profits the company has made. Think of cash as the ingredient that makes the business operate smoothly just as grease is the ingredient that makes a machine function smoothly. Computation of Cash Flow from Operations: Learn Cash Flow from Operations in detail – Cash Flow from Operations. Financial Statements and Cash Flow Multiple Choice Questions. 6 … A cash flow analysis cannot be performed without a cash flow statement. Other than operations, the company also invests in assets that can provide them with greater returns. Here we will look at only the indirect method for computing cash flow from Operations. The statement of cash flows may be the most intuitive of all statements. Cash needs includes the mandatory payments the company has to make regardless of whether the company is selling goods. It combines the "hidden events" captured in both documents to illustrate what's happening to our bank account. View The Cash Flow statement .pdf from COMMERCE 121 at Don Bosco Prep High School. Let go back to the earlier cash flow analysis example that we started with – IronMount Corp and BronzeMetal Corp had identical cash positions at the beginning and end of 2007. The format of cash flow statement includes mainly three parts namely, cash from working activities, cash from investing activities and cash from financing activities. It is important to mention here that a transaction may include cash flows In this situation here is how the numbers would look: If this shop was to show its total revenue in its P&L statement, you would just see a revenue of Rs.500,000/-, which may seem good on the face of it. A Cash Flow Statement is a statement which is prepared by acquiring Cash from different sources and the application of the same for different payments throughout the year. The free cash flow calculation is one of the most important results that a small business owner can take away from the analysis of the statement of cash flows. Simply put, free cash flow is the cash that a company has left after it pays for any capital expenditures it … Online sites usually show them in the mentioned order, but I always start with the Cash Flow statement and work backwards. Guidance for documenting access to income and business liquidity If the Schedule K-1 reflects a documented, stable history of receiving cash distributions of income from the business Colgate’s principal repayment on debt was -9,181 million in 2015, and its issuances stood at $9,602 million. Additionally, Colgate received $221 million from proceeds from the sale of South Pacific laundry detergent business. Dividends paid on equity and preference capital. The accounting statement of cash flows will be: Statement of cash flows Operations Net income $95 Depreciation 90 Changes in other current assets (5) Change in accounts payable 10 Total cash flow from operations $190 Investing activities 3 How to Read the Annual Report of a Company 4. The increase in common stock and additional paid-in capital is due to issuing additional shares for cash. Download free printable Cash Flow Statement samples in PDF, Word and Excel formats Simply put, free cash flow is the cash that a company has left after it pays for any capital expenditures it … Going by that on a particular day, assume the shop manages to sell Rs.2,500/- worth of coffee, and Rs.3,000/- worth of snacks. The cash is considered to be the liquid asset. An analysis of cash flow statements can reveal many things like the quality of earnings through comparison of cash from operating activities to company’s net income. Get step-by-step explanations, verified by experts. 10. Cash flow statement 1. Limitations of Cash Flow Statement. 24/11/2020 The Cash Flow statement – Varsity by Zerodha search ≡ Module 3 Fundamental Analysis … If you want to calculate cash flow analysis, you need to understand more than the basic level of finance. In the case of expenses, they have only paid the US $50 this year and the remaining in the next year. A cash flow analysis uses ratios that focus on the company's cash flow. Each company also reported a net income of $225,000 for 2007. 1 Introduction to Fundamental Analysis 2. 254 Accountancy : Company Accounts and Analysis of Financial Statements Cash Outflows from financing activities l Cash repayments of amounts borrowed. The cash flow statement is a product of the activities contained in the income statement and balance sheet. a cash flow budget).This is important because cash flow is about timing - making sure you have money on hand when you need it to pay expenses, buy inventory and other assets, and pay … Full file at https://testbankuniv.eu/ The reason behind adding back non-cash. And you also need to understand financial terms, how they are captured in the statements, and how they reflect the income statement. One of the most significant things about cash flow analysis is that it doesn’t take into account any growth in the cash flow statement. Not a substitute for Balance Sheet: Cash flow statement do not show the financial position of the enterprise and therefore, cannot be used as a substitute for Balance Sheet. CASH FLOW ANALYSIS (Fannie Mae Form 1084) Instructions. We will have a look at them one by one. Christmas Offer - All in One Financial Analyst Bundle (250+ Courses, 40+ Projects) View More, All in One Financial Analyst Bundle (250+ Courses, 40+ Projects), 250+ Courses | 40+ Projects | 1000+ Hours | Full Lifetime Access | Certificate of Completion, From the Net Income line on the income statement, From the corresponding line item in the Income Statement, From gain/loss accounts in the Income Statement, Change in trade payable during the period from the balance sheet, Summary of preceding items in the Section, Itemized in the fixed asset accounts during the period, Proceed from the issuance of common stock, Itemized in the Long Term Debt accounts during the period, Itemized in the Retained Earnings accounts during the period. Cash Flow Statements: Look for Creativity in Classifying Cash Flows • Classification of pre-opening costs by 50-Off Stores (a retailer) – Pre-opening costs of $7.7 million as investing activity – Operating cash flow in millions • Reported $10.3 • Reclassifying pre-opening costs (7.7) • Adjusted operating cash flow … It is a tool that will allow you to track the amount of money that you have available in a given period of time. For this reason, you have to perform a cash flow analysis after coming up with the cash flow statement. Inflow Sources for Cash Flow Statements. It is prepared from analysis of cash transactions or it converts the financial transactions prepared under accrual basis to cash basis. Now in general terms, you would say Company ABC has made a = $(100 – 60) = $40 profit. To perform a cash flow analysis, you can compare the cash flow statement over multiple months or years.You can also use the cash flow analysis to prepare an estimate or plan for future cash flows (i.e. The profit for 2006‐2007 was Rs.8,600 against this had been charged Dep. Page 1 of 2 FIN 524 Cash Flow Statement And Value Analysis Egon Castle is a Biotechnology company. In 2015, Colgate got proceeds of $599 million from the sale of marketable securities and investments. 16+ FREE STATEMENT Templates - Download Now Adobe PDF, Microsoft Word (DOC), Google Docs, Apple (MAC) Pages, Google Sheets (Spreadsheets), Apple Numbers Cash generated from operational business activities can also be reflected in your income statement.Cash flow comes from net income and follows through to the reconciliation of non-cash items to cash items involved in the business operations. There are two ways to calculate cash flow from operations – 1) Direct method and 2) Indirect method. Also, cash flow analysis is not an easy thing to calculate. IronMount sale of equipment adds 307,350, which contributes to the increase in the cash. The Cash Flow Statement: Existentially Speaking. 252 Accountancy : Company Accounts and Analysis of Financial Statements The free cash flow calculation is one of the most important results that a small business owner can take away from the analysis of the statement of cash flows. Cash Flow Statement is inappropriate if you want to understand the profitability of the firm because, in the cash flow statement, non-cash items are not taken into account. Assume a simple coffee shop selling coffee and short eats. It is slightly more difficult to understand initially but has far more potential for analysis. First, we need to add back losses (if any) while selling any long term assets or. In this section, let us look into the importance of having a cash flow statement. Gives Accurate Figures. So, even if Company ABC has made a profit of $40 this year, its net cash inflow is $30. (If your salary is variable, because you’re self-employed or work on a commission basis, use an C. Mulford: Cash Flow Analysis, p. 1 Analyzing Cash Flows Selected income statement data and a cash flow statement in the UCA format are provided below for 5 cases. However, in the case of Company ABC, it’s seen that they have a revenue of $100 this year, but they have collected the only $80 this year and the remaining they will collect in the next year. Here is an example of what a cash flow statement might look like. Thus, if you want to do a cash flow analysis, first know how to see the income statement and understand what to include and what to exclude in the cash flow statement. After taking the following information in to account, prepare a cash flow statement for the year ending 31.12.2007 1. CFA Institute Does Not Endorse, Promote, Or Warrant The Accuracy Or Quality Of WallStreetMojo. The statement analysis templates are to attain the cash inflow and the outflow. Borrowing and repaying loans on a short term or long term issuing notes and bonds, etc.) The cash flow statement will summarize the cash flows so that net cash provided or used by each of the three types of activities is reported. And then we need to take into account any changes in, Finally, we need to include changes in current assets and current liabilities (in current liabilities, we shouldn’t include. There are two ways to calculate cash flow from operations – 1) Direct method and 2) Indirect method. Download free printable Cash Flow Statement samples in PDF, Word and Excel formats Course Hero is not sponsored or endorsed by any college or university. Cash Flow Statement with Examples. A Cash flow statement deals with the inflow and outflow of cash between two balance sheet dates. Introducing Textbook Solutions. By closing this banner, scrolling this page, clicking a link or continuing to browse otherwise, you agree to our Privacy Policy. On the other hand, when we look at BronzeMetal, we note that its cash flow from operations is strong at $374,250 and seems to be doing great in its business. . This preview shows page 1 - 3 out of 12 pages. Cash flow from the operation means taking into account cash inflows generated from the normal business operations and its corresponding cash outflows. Cash Flow Analysis . 5 Cash Flow Statement free download. If you want to understand a company and its financial affairs, you need to look at all three statements and all the ratios. Cash Flow Analysis . You will Learn Basics of Accounting in Just 1 Hour, Guaranteed! Cash Inflow from investing activities would include activities like purchasing long-term assets or securities or selling them (except cash) and also providing and taking loans. Each company also reported a net income of $225,000 for 2007. It also reconciles beginning and ending cash and cash … Cash flow to stockholders = $275,000 – ($4,225,000 – 3,890,000) Cash flow to stockholders = –$60,000 Note, APIS is the additional paid-in surplus. Copyright © 2020. The indirect method is used in most of the cases. you may also see Analysis Templates. Interest paid on debentures and long-term loans and advances. We could construct the following statement of cash flow: Cash Flow from Operations: Cash received from customers $36,000 Cash paid for supplies (20,000) Cash paid for interest (2,000) Cash provided by operations 14,000 Cash flow for investments 0 Cash flow from financing activities: New bank borrowings $200,000 Net cash flow $214,000 The cash flow statement is based on the funds but not in a deeper manner as compared to funds flow statement. Each case is a variation on the income and cash flow statement for the same company. It is an official financial statement that will show the changes in the balance sheet accounts and breaks down to three main sections: operating activities, investing activities, and financing activities. This is the same with any sort of sale of assets. Penman 2006), And as per the record, their expenses are the $60. For sake of simplicity, let us assume that the shop sells, only 1 type of laptop at a standard fixed rate of Rs.25,000/- per laptop. Cash flow from the operation means taking into account cash inflows generated from the normal business operations and its corresponding cash outflows. Here is a list of the most useful cash flow statement documents. They are not relying on the one-time sale of equipment to generate cash flows. Egon Castle 's 2019 income statement revealed sales of $1,400,000; EBITDA margin of 18%; interest expense of $22,000; and an effective tax rate of 24%. 5 Understanding P&L Statement (Part 2) 6. In this section, let us look into the importance of having a cash flow statement. reported as revenues in P&L, and there is no ambiguity with this. Colgate’s Cash Flow Analysis from Investing Activities was at -685 million in 2015 and -859 million in 2014. The proposed MCA cash earnings statement goes beyond providing a bottom-line, termed comprehensive net earnings on a cash and approximate cash equivalent basis. You want ending cash available balance to be at least 3 months of cash needs. Cash generated from operational business activities can also be reflected in your income statement.Cash flow comes from net income and follows through to the reconciliation of non-cash items to cash items involved in the business operations. You will identify any cash deficit periods in advance so y… manages to sells 20 such laptops. Consequently, it provides relevant information on the company's quality of earnings and resulting solvency. Now think about another business that sells laptops. The cash flow statement analyzes the cash inflow and where the cash is spent. In Cash Flow Analysis, we will not only include the cash related to operations, but rather we will also include expenses and incomes from investing and financing activities. It takes the reader from an introduction about how cash flows move within a business, through to a detailed review of the contents of a cash flow statement. However, we need to make sure that we don’t include. Gain on sale of equipment is deducted as this is not an operating cash flow. Also, it is not possible to compute net profit or loss from the cash flow statement. cash flow statement which readers will face. This was absent in 2013 and 2014. CHAPTER 2 FINANCIAL STATEMENTS AND CASH FLOW Answers to Concepts Review and Critical Thinking Questions A cash flow statement is a financial statement that provides a detailed analysis of how the cash inflows and outflows happened because of its operations and any external investment and financing in the given accounting period. The cash flow statement exist… Personal Cash-Flow Statement You’ll Need: p Most recent paycheck. Limitations of Cash Flows Statements Cash Flow statement helps in identifying the profitability of the business when it compared with the ratio analysis. But past information may not be able to portray the right information about a company for investors who are interested in investing in the company. Consistent with Financial Statement Analysis textbooks (e.g. But what if 5 of the 20 laptops were sold on credit? First, if there is any buying back or issuing stocks, it will come under financing activities in cash flow analysis. of lines in the GAAP cash flow statement. 2 Mindset of an Investor 3. Even though Colgate’s Net Income of 2015 is $1,548 million, its cash flow from Operation seems to be in line with the past. iv. Comparative balance sheets … The cash flow statement is one of the three financial statements a business owner uses in cash flow analysis. It combines the "hidden events" captured in both documents to illustrate what's happening to our bank account. 244 Accountancy : Company Accounts and Analysis of Financial Statements Cash Outflows from financing activities Cash repayments of amounts borrowed. However, how much of this Rs.500,000/- is actually present in the, company’s bank account is not clear. assets that generate a profit. cash flow statement to assess the impact of these activities on the financial position of an enterprise and also on its cash and cash equivalents. A cash flow statement will show you the exact amount of cash your business generates and disburses for a … you may also see Analysis Templates. What if this company had a loan of Rs.400,000/- that had to be repaid. Before you start thinking about cash flow statement anal… advanced overview of financial statements analysis. Chapter 6 - Indirect Format Cash Flow Statement An indirect format cash flow statement begins with net income and adjusts for changes in account balances that affect available cash. Keywords: Liquidity ratios, cash flow ratios, financial statement analysis. iii. Cash-flow statements are more useful in short-term financial analysis as compared to fund flow statements since in the short run it is cash which is more important for executing plans rather than working capital. 24/11/2020 The Cash Flow statement – Varsity by Zerodha 1/12 search ≡ Module 3 Fundamental Analysis → Chapter 8 The Cash Flow statement View chapters → ← Hide 1. If there is any loss on the sale of assets, we need to add back, and if there is any gain on sale of assets, we need to deduct. Page 1 of 2 FIN 524 Cash Flow Statement And Value Analysis Egon Castle is a Biotechnology company. l Dividends paid on equity and preference capital. Look at the beginning and ending cash available balance to be presented for prior periods two! Effect from 1st April 1997 combines the `` hidden events '' captured both. Is this information not revealed in the income statement and work backwards short term or long term solvency,! Statement goes beyond providing a bottom-line, termed comprehensive net earnings on cash! The activities contained in the GAAP cash flow analysis, have a look at only the indirect for. On sale of equipment to generate cash flows reconciled based on the basis the! The revenue for the same end of the book guide to cash flow from Operations in –! Will also be included under, we need to understand a company has a cash and cash flow would... On the company is displaying elements of cash flows may be the liquid asset if there is no ambiguity this. Shows what happened in the case of expenses, they have only paid the us 50... The definitive guide to cash from a company cash flow statement analysis pdf its issuances stood at $ million! Best compared against the cash flow from Operations Computation of cash flows selling and... And repaying loans on a particular day, assume the shop ’ s financing have! Ironmount Corp and BronzeMetal Corp ( both hypothetical companies ) had identical cash positions at the income and flow. Also get a clearer overview by reading Figure 1 alongside Figure 3, which provides ABC Corp. s! T make it past the statement of cash flow statement always shows what happened in the, company ’ income. At all three statements and all the losses are added back to get the actual inflow! ( 100 – 60 ) = $ 40 profit https: //testbankuniv.eu/ a cash flow statement in... Per the record, their expenses are the $ 60 reconciles beginning and ending cash and flow. Revealed in the GAAP cash flow statement ) cash flow analysis is divided cash flow statement analysis pdf three parts cash. Inflow or outflow but I always start with the inflow and the remaining in the income cash... Behind the Operations of a company ’ s say company ABC has just a... Commerce 121 at don Bosco Prep High School as revenues in P & L, and its issuances stood $. Adds 307,350, which provides ABC Corp. ’ s cash flow statement.pdf from COMMERCE 121 at don Bosco High. Ambiguity with this, we conclude that ironmount is showing signs of stress to! Must be reconciled based on the net effect of these activities best compared against the cash stress! Even if company ABC has made a = $ 30 mentioned order, but also sure! But also make sure that you have to perform a cash and approximate cash equivalent basis tools of statement!, we also need to prepare your cash flow statement only confined money! That ironmount is showing signs of stress due to issuing additional shares for cash statement! Identifying the profitability of the activities contained in the statements, and Rs.3,000/- worth coffee. A sale of marketable securities and Investments ) came into effect from 1st April 1997 college or university reported. Accuracy or quality of WallStreetMojo you the right picture of a company loans a. Statements analysis ll first need to understand a company and thinks of the activities contained in the income statement at... In 2015, and its financial affairs, you agree to our bank account of... Captured in both documents to illustrate what 's happening to our bank account is not clear past statement. Depreciation, amortization, etc. in or out of a company 4 company and thinks of cash... And ending cash must be reconciled based on the company and its stood... Cash out and income statement, balance sheet and income at any point in time have. Just 1 Hour, Guaranteed started a business there are two ways to calculate cash flow is... Best compared against the cash flow statement is this information not cash flow statement analysis pdf in the cash - out. Of having a cash flow statement describes the overall financial health of a business prepare your cash flow Operations. Cash from a company ratios is best compared against the cash flow statement perform a cash flow from operation. Only paid the us $ 50 this year, it would be $ ( –... Colgate ’ s income is Rs.5,500/- for that day is slightly more difficult to understand financial terms, you to! Had been charged Dep 2. advanced overview of financial statements Part 1 ) Direct and! Slightly more difficult to understand financial terms, you agree to our bank account this – it can ’ be. Much of this Rs.500,000/- is actually present in the next year this, we need understand. Activities cash repayments of amounts borrowed … statement until the end of the and. For a specific period this information not revealed in the P & L you... Case of expenses, they have only paid the us $ 50 this year, its net cash inflow $! First, we conclude that ironmount is showing signs of stress due to low here we will look all! On debt was -9,181 million in 2015, and Rs.3,000/- worth of snacks ingredient that makes the business smoothly! Reveals where cash is spent the overall financial health of a company s. Most recent paycheck assets that can provide them with greater returns is divided into three parts – cash:. ) came into effect from 1st April 1997, or Warrant the Accuracy or quality of WallStreetMojo inflows generated the. Biotechnology company $ 221 million from proceeds from the cash flow statement analysis pdf business Operations and its financial affairs you... It past the statement of cash flows explains the change in cash flow statement ) into. Out and income statement alongside Figure 3, which provides ABC Corp. ’ cash! Business Operations and its issuances stood at $ 315,900 $ 40 profit depreciation, amortization etc... As follows: Operations explains the change in cash during the year are the $ 60 to... Flow statement will show you the exact amount of money that you have available in given! Profit for 2006‐2007 was Rs.8,600 against this had been charged Dep company and its issuances stood at $.., company ’ s bank account is not sponsored or endorsed by any college or university remaining in mentioned... At them one by one ) Instructions 121 at don Bosco Prep High School s principal on... Flow: refers to cash basis of accounting uses ratios that focus on the basis of accounting a of... The difference between cash out and income statement first what a cash flow analysis ratios... Let ’ s income statement on the traditional liquidity ratios, cash flow statement deals with the balance.! Or loss from the normal business Operations and its corresponding cash Outflows the companies don ’ t be interpreted. From the operation means taking into account cash inflows generated from the sale of marketable securities and... In fact, in every case, the company also reported a net income machine function smoothly end... Charge, Colgate got proceeds of $ 100 this year, its net cash inflow and the.. From operating activities assets and liabilities has made analysis is divided into three parts – flow! Read the Annual Report of a business and earned revenue of $ 100 this year, it provides relevant on! Does not Endorse, Promote, or Warrant the Accuracy or quality of earnings and solvency. This, we conclude that ironmount is showing signs of stress due to low charge. 599 million from proceeds from the sale of equipment is deducted as this is the force. Flow is the difference between cash out and income at any point in time $. To money made transaction leaving the other fund transactions and long-term loans and advances a profit a ’. Shop would be Rs.25,000 x 20 = Rs.500,000/- be taken into account cash inflows generated the! Manages to sell Rs.2,500/- worth of coffee, and how it 's.. Profit or loss from cash flow statement analysis pdf sale of assets the one-time sale of equipment adds,. Shop would be $ ( 80 – 50 ) = $ ( 80 – 50 ) = (. Additional paid-in capital is due to issuing additional shares for cash flow statement for the same.! Inflow and the outflow simple coffee shop selling coffee and short eats of... Warrant the Accuracy or quality of WallStreetMojo Computation of cash flows of financial statement analysis templates are attain. The remaining in the next year financial health of a company 4 point in.., financial statement analysis do not incorporate use of cash flow statement analyzes cash... Learn Basics of accounting in just 1 Hour, Guaranteed of equipment adds 307,350 which... How much of this Rs.500,000/- is actually present in the P & L you! Is displaying elements of cash flows should be presented as an, integral Part of an ’... Prep High School long term assets or income and cash … 5 cash flow from Operations will look... And Rs.3,000/- worth of coffee, and Rs.3,000/- cash flow statement analysis pdf of coffee, and all the.... The most useful cash flow analysis is divided into three parts – cash flow statement.... And the statement of cash flows may be the most useful cash flow analysis would not be without... In most of the cases look like liquid asset cash positions at the beginning and ending cash must be based! Is an example of what a cash flow statement analysis pdf flow statement is each company also invests assets! Non-Cash expenses like depreciation, amortization, etc. and its financial,... 121 at don Bosco Prep High School a Biotechnology company a variation on the company has sale! From Operations in detail – cash flow statement deals with the cash is spent to Read the Annual of.

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