Cash Flow Analysis R. McDonald
Autor: kakaka123 • October 21, 2011 • Essay • 596 Words (3 Pages) • 1,862 Views
Cash Flow Analysis R. McDonald
TOTAL CASH FLOW ANALYSIS FORMAT
Net Income
Adjustments to net income
depreciation
deferred taxes
equity income in affiliated companies
(gain)/loss on sale of assets
other
total
Cash flow from operations before working capital items
Cash flow effects of investments in working capital:
(increase)/decrease in accounts receivable
(increase)/decrease in inventory
increase/(decrease) in accounts payable
(increase)/decrease in other current assets
increase/(decrease) in other current liabilities, excluding debt
total
Cash flow from operations
Cash flow effects of investment in long term assets:
(purchase)/sale of property, plant, and equipment
(purchase)/sale of investments
other
total
Free cash flow before dividend payments and external financing activities
Dividend payments
Free cash flow after dividend payments
Cash flow effects of external financing activities:
stock repurchase
sale of equity
repayment of debt
issuance of debt
exchange rate gains (losses) on cash
total
Net cash flow after external financing
TOTAL CASH FLOW ANALYSIS FORMAT
Net Income 5,429 4,178
Adjustments to net income
depreciation 5,012 5,602
deferred taxes 11 1,392
equity income in affiliated companies
(gain)/loss on sale of assets (300) (339)
other (1,056)
...