ࡱ> &)#$%Y X:bjbjWW 5===.k7]  d****D\*&|VV(~~~YYY%%%%%%%$ (*d%YYYYY%S~~VSSSYd~~%**Y%SS/#%~z**%&CASH FLOW STATEMENT On the statement, cash flows are segregated based on source: Operating activities: involve the cash effects of transactions that enter into the determination of net income. Investing activities: concern with buying (and selling) property, plants, and equipment (PPE); acquiring and disposing of securities of other entities; Financing activities: include issuance and reacquisition of a firm's debt and capital stock, and dividend payments. Operating cash flows information indicates the business' ability to generate sufficient cash from its continuing operations Investing cash flows information indicates how the business plans to expand Information about financing cash flows illustrates how the business plans to finance its expansion/reward shareholders. Cash from operations: The statement of cash flows typically arrives at cash from operations by adding to (or subtracting from) net income two types of adjustments: Non-cash expenses Changes in operating (working capital) e.g.: Net Income $30,000 Non Cash Expenses: e.g. Depreciation 5,000 $35,000 Change in operating accounts: Decrease in inventory 15,000 Cash from operations $50,000 The format illustrated above follows the indirect method of presentation. For analytical purposes, (as we shall see), the direct method is more useful; 5. [Cash flow, transactional analysis; 1990 CFA adapted] The following financial statements are from the 19X2 Annual Report of the Niagara Company: Income Statement for Year Ended December 31, 19X2 Sales $1,000 Cost of goods sold (650) Depreciation expense (100) Sales and general expense (100) Interest expense (50) Income tax expense (40) Net income $60 Balance Sheets at December 31, 19X1 and 19X2 19X1 19X2 Assets Cash $50 $60 Accounts receivable 500 520 Inventory 750 770 Current assets $1,300 $1,350 Fixed assets (net) 500 550 Total assets $1,800 $1,900 Liabilities and equity Notes payable to banks $100 $75 Accounts payable 590 615 Interest payable 10 20 Current liabilities $700 $710 Long-term debt 300 350 Deferred income tax 300 310 Capital stock 400 400 Retained earnings 100 130 Total liabilities & equity $1,800 $1,900 Prepare a statement of cash flows for the year ended December 31, 19X2. Use the direct method. 19X119X2OSalesA/RPECOGSInventoryRA/PATSales & GeneralIOInterestInt PayableNSTax ExpenseDef TaxINDepreciationVESTMENTPP&E PurchaseFixed AssetsFDebt PaymentNotes PayableILTDNAStock IssueCapital StockNCDividendRet EarningsINGNet Income Niagara Company Sales $1,000 Cost of goods sold (650) Depreciation expense (100) SGA (100) Interest expense (50) Income tax expense (40) INDIRECT METHOD Cash from Operations Net Income 60 Non Cash Items Depreciation 100 Deferred taxes 10  in operating accounts A/R (20) Inventory (20) Interest payable 10 A/P 25 165 Cash for Investment Capital Expenditures (150) Cash for Financing ST Debt repayment (25) LT Debt borrowing 50 Dividends (30) ( 5) Change in Cash 10  DIRECT METHOD Cash from Operations Cash collections 980 Cash for inputs (645) Cash SGA (100) Cash for Interest ( 40) Cash for Taxes ( 30) 165 Cash for Investment Capital Expenditures (150) Cash for Financing ST Debt repayment (25) LT Debt borrowing 50 Dividends (30) ( 5) Change in Cash 10 Changes Included in Cash Flow from Operating Activities (CFO) Balance Sheet Account Cash Flow Description Accounts receivable Cash received from customers Inventories Cash paid for inputs (materials) Prepaid expenses Cash expenses Accounts payable Cash paid for inputs/expenses Advances from customers Cash received from customers Rent payable Cash expenses Interest payable Interest paid Income tax payable Income taxes paid Deferred income taxes Income taxes paid Changes Included in Cash Flow from Investing Activities (CFI) Balance Sheet Account Cash Flow Description Property, plant, and equipment Capital expenditures Proceeds from property sales Investment in affiliates Cash paid for acquisitions and investments Changes Included in Cash Flow from Financing Activities (CFF) Balance Sheet Account Cash Flow Description Notes payable Increase or decrease in debt Short-term debt Increase or decrease in debt Long-term debt Increase or decrease in debt Bonds payable Increase or decrease in debt Common stock Equity financing or repurchase Retained earnings Dividends paid The relationship between balance sheet changes and cash flows can be summarized as follows: Increases (decreases) in assets represent net cash outflows (inflows). If an asset increases, the firm must have paid cash in exchange. Increases (decreases) in liabilities represent net cash inflows (outflows). When a liability increases, the firm must have received cash in exchange. Converting Indirect Method Cash Flows to Direct Method: (Creating CFO from FFO) Cash Flows =Income Statement +/-Balance Sheet ChangesFrom CustomerSales( A/R ( AdvancesTo SuppliersCOGS( A/P ( InventoryFor ExpensesSG&A( Accrued expense ( Prepaid Expense The Income Statement and the Cash Flow from Operations portion of the Statement of Cash Flows of the XYZ Company follow: Sales 90,000 Net Income 30,000 COGS 20,000 Add: Depreciation 10,000 Depreciation 10,000 Wages 12,000 ( in A/R 3,000 Rent 5,000 ( in A/P 2,000 Interest 3,000 Less: Taxes 10,000 60,000 ( in Inventory (4,000) 30,000 ( in Rent Payable (3,000) ( in Tax Payable (2,000) 36,000 Prepare the Cash Flow from Operations using the Direct Method: Cash Flow Classification Issues While the classification of cash flows into the three main categories is important, we must recognize that classification guidelines can be arbitrary. Although total cash flow is not subject to manipulation CFO (and CFF and CFI) is affected by reporting methods that alter the classification of cash flows among operating, investing, and financing categories Cash flows involving Property Plant and Equipment Differences due to some accounting methods Interest and dividends received Interest paid Noncash transactions Drawbacks of cash from operations (analyst point of view). Cash from operations does not include charges for the use of long-lived assets; depreciation is added back into income in arriving at cash from operations. Cash from operations does not include cash outlays for replacing old equipment (required to ensure uninterrupted operating activities). Identical firms that make different accounting choices may report different cash from operations. Examples: Leasing firms report lower cash from operations than purchasing firms as lease rentals reduce cash from operations whereas payments for purchasing reduce cash from investing activities. Capitalizing expenditures-firms report higher cash from operations than expensing-firms. Example: Assumptions: Project -3 year life Cash disbursements measure progress. Year 1 2 3 Total Cash Receipts 1,000 1,000 1,000 3,000 Disbursements 900 600 300 1,800  cash 100 400 700 1,200  cash cumul 100 500 1,200 INCOME & CASH FLOW Completed Contract Year123TotalRevenues003,0003,000Expenses001,8001,800Income001,2001,200 Inventory(900)(600)1,500 Advances1,0001,000(2,000)CFO100 4007001,200 Percentage of Completion Year123TotalRevenues1,5001,0005003,000Expenses9006003001,800Income600400200 A/R(500)0500CFO1004007001,200 BALANCE SHEET Completed Contract Year123Cash1005001,200Inventory9001,5000Current Assets1,0002,0001,200Advances (CL)1,0002,0000Retained Earnings001,200Liability & Equity1,0002,0001,200 Percentage of Completion Year123Cash1005001,200Accounts Receivable5005000Current Assets6001,0001,200Advances (CL)Retained Earnings6001,0001,200Liability & Equity6001,0001,200 Example: Assumptions: Project -3 year life Up front item (UFI) cost of $1,500 may be capitalized or expensed immediately. Year 1 2 3 Total Cash / Income Pre 2,000 2,000 2,000 6,000 "Up front item" 1,500 0 0 1,500  cash 500 2,000 2,000 4,500  cash cumul 500 2,500 4,500 INCOME & CASH FLOW Expense Year123TotalRevenues2,0002,0002,0006,000Expenses1,500001,500Income5002,0002,0004,500CFO 500 2,0002,0004,500 Capitalize / Amortize Year123TotalRevenues2,0002,0002,0006,000Expenses5005005001,500Income1,5001,5001,5004,500Add Deprec5005005001,500CFO2,0002,0002,0006,000CFI(1,500)00(1,500) Cash5002,0002,0004,500 BALANCE SHEET Expense Year123Cash5002,5004,500UFI000Assets5002,5004,500Retained Earnings5002,5004,500Liability & Equity5002,5004,500 Capitalize / Amortize Year123Cash5002,5004,500UFI1,0005000Assets1,5003,0004,500Retained Earnings1,5003,0004,500Liability & Equity1,5003,0004,500 FREE CASH FLOWS To overcome these problems, analysts typically use free cash flows as an alternative measure for cash from operations defined as: CFO less net cash outlays for the replacement of operating capacity. Although the definition implies that only net investment in replacing old equipment is subtracted from cash from operations, in practice total investment appearing in the cash used by investing activity section of the statement of cash flows is used. This may overstate (understate) the net investment in replacing equipment because some of the investment reported under cash used by investing activities may represent expansion (downsizing). Thus, the free cash flow may overstate or understate true cash from operations. Free cash flows still shares two drawbacks of cash from operations Interest and dividends received, which are classified as operating cash flows, should be reclassified (using the after-tax numbers) as investing cash flows. This has the advantages of reporting operating cash flows that reflect only operating activities of the firm's core business Interest payments, which are classified as operating cash flows, should be reclassified (using the after-tax numbers) as cash used by financing activities. This has the advantage of reporting identical cash from operations by two firms with different capital structure but otherwise identical. Significant Noncash transactions Alternatively CFO provides information as to Liquidity The cash flow statement provides information about the firm's liquidity and its ability to finance its growth from internally generated funds. The Effect of Accounting Policies The cash flow statement allows the analyst to distinguish between the actual events that have occurred and the accounting assumptions that have been used to report these events. The (Validity) of the Going Concern Assumption the statement of cash flows serves as a check on the assumptions inherent in the income statement. Analysis of Cash Flow Trends The data contained in the statement of cash flows can be used to Review individual cash flow items for analytic significance Examine the trend of different cash flow components over time and their relationship to related income statement items. Consider the interrelationship between cash flow components over time   May be called Inventory: Work in Process at Contract Price and may be reported at times net of advances Cash Flows -  PAGE 4 Cash Flows - P.  PAGE 12 Sk`u/FK : @ Y Z [ !   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