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Cash Flow Statement Analysis

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Course: Corporate Finance

Year of Study: II



Cash Flow Statement Analysis.



1. Prepare the cash flow statements using the following data of the "WxL" Company




Balance Sheet:

December 31st 2004

December 31st 2005

A source of cash

A use of Cash

Cash





Accounts receivable





Inventory





Buildings&equipment (Gross Value)





Minus Fixed assets depreciation





Buildings&equipment (Net Value)





Land










Taxes payables





Notes Payable





Accounts Payable





Bonds Payable





Accumulated Retained Earnings





Common Stock











Rules:

Any increase in assents and any decrease in liabilities and equity means we use cash

Any decrease in assets and any increase in liabilities and equity means we generate cash


CF from operating activities:

Net Income = 30.000 RON

+ Increase in Depreciation = 9.000 RON

+ Decrease of Accounts Receivables = 20.000 RON

- Increase in inventories = 70.000 RON

+ Increase in Notes Payable = 7.000 RON

+ Increase in Accounts Payable = 5.000 RON

= Operating CF = 1.000 RON


CF from investment activities

- Increase in gross Building & Equipment = 24.000 RON

- Increase in lande = 4.000 RON

= Investment CF = -28.000 RON


CF from financing activities

+ Increase in Bonds Payable = 17.000 RON

- Paid dividends = 5.000 RON

= Financing Cash-Flow = 12.000 RON


Total CF = 1.000 - 28.000 + 12.000 = -15.000 RON



CF Statement:


Cash on December 31st 2004: 30.000 RON


CF during 2005: (15.000) RON


Cash on December 31st 2005: 15.000 RON


2. Prepare the cash flow statements using the following data of the "BCC" Company:

Balance sheet




Income statement


Cash




Sales





Marketable securities




Cost of good sold


Accounts Receivables




Rent expenses


Inventories




Salaries expense


Prepaid expenses




Advertising expense


Total Current Assets




EBITDA


Gross Fixed Assets




Depreciation


less: accumulated depreciation




EBIT


Net Fixed Assets




Interest expense


Total Assets




EBT


Accounts Payable




tax expense (40%)


Notes Payable




Net Income


Dividend payable






Accruals




Statement of Retained Earnings


Total Current Liabilities




Beginning balance, January 1, 2003


Long-term debt




Net income


Common stock




Dividend declared


Retained Earnings




Ending balance, December 31, 1993


Total Equity






Total liabilities and Equity







&   Questions an Problems - Financial Cash Flow (pg 31,32 - Ross, Westerfield, Jaffe - Corporate finance, fourth edition, Irwin, 1996)

&   Quiz 8/pg127 (R.A. Brealey, S.C. Myres, A.J. Marcus - Fundamentals of Corporate Finance, Mc Graw Hill, 2001);

&   Practice Problems 13,14,17,18/pg128,129 (R.A. Brealey, S.C. Myres, A.J. Marcus - Fundamentals of Corporate Finance, Mc Graw Hill, 2001);




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