Cash Flow Statement

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9 Terms

1
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Net Income

  • Top Line of Cash Flow Statement

  • Cash Flows from Operating

2
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Non-Cash Income or Expenses

  • Add back D&A from Income statement

  • Cash Flows from Operating

3
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Operating Working Capital (OWC)

= Current Assets (Excluding Cash) - Current Liabilities (Excluding Debt)

  • Add from Balance Sheet

  • Cash Flows from Operating

  • If OWC increases → Cash Outflow

  • If OWC decreases → Cash Inflow

4
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Capital Expenditures

  • Cash from Investing

5
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Buy/Sell Short or Long Term Investments

  • Cash from Investing

6
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Issuing/Repaying Short or Long Term Debt

  • Cash from Financing

7
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Issuing Dividends

  • Cash from Financing

8
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Issuing/Repurchasing Shares

Cash from Financing

9
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Net Change in Cash

  • Bottom Line of Cash Flow Statement

  • Top Line of Balance Sheet