Cash flow statement Did You Mean Cash?

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A cash flow statement is a financial report that shows incoming and outgoing money during a particular period (often monthly or quarterly). It doesn't include non-cash items such as depreciation. This makes it useful for determining the short-term viability of a company, particularly its ability to pay bills.

People and groups interested in cash flow statements include:

Accounting personnel, who need to know whether the organization will be able to cover payroll and other immediate expenses
Potential lenders/crors, who want a clear picture of a company's ability to repay
Potential investors who need to judge whether the company is financially sound
Potential employees or contractors who need to know whether the company will be able to afford compensation

Cash flow statements are particularly important for start-up companies with limited liquid assets. These companies are vulnerable to devastating cash shortages, even when Accounts Receivable balances point to long-term financial health.

Have to see

1 Statement of Cash Flows
2 Operating activities
3 Investing activities
4 Financing activities
5 Preparation methods
- 5.1 Direct Method
- 5.2 Indirect Method
6 Example 1
7 Example 2
8 See also

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Statement of Cash Flows

 Statement of Cash Flow for the period 1/1/xx to 1/1/xx+1
 Cash flow from operations (CFO)      +/-  x x
 Cash flow from investing (CFI)       +/-  y y
 Cash flow from financing (CFF)       +/-  z z
 Equals change in cash account      = change of cash balance
 + Beginning of period cash         + Beginning cash
 = Ending cash balance              = Ending cash

Operating activities

Net income from income statement
Depreciation
Non-cash items
Deferred tax
Interest amortization
Accrual items, such as wages payable

Investing activities

Capital expenditures, includes purchases of equipment on account
Investments

Financing activities

Dividends paid
Sale purchase of stock
Net borrowings

Preparation methods

Direct Method

Shows the major classes of gross cash receipts and payments. This method starts with sales and mirrors the Income Statement while also including Current Assets and Current Liabilities.

Indirect Method

Shows the net profit or loss as a starting point and makes adjustments for all transactions of a non-cash nature, deferrals or accruals of operating cash receipts or payments, and items of income or expense associated with investing or financing activities.

Example 1

Transaction	In	Out
Incoming Loan	+$50.00
Sales (which were paid for in cash)	+$30.00
Materials		-$10.00
Labor		-$10.00
Purchased Capital		-$10.00
Loan Repayment		-$5.00
Taxes		-$5.00

Total	+$40.00

The cash flow for this example is +$40.00.

Example 2

Citigroup Incorporated cash flow: (1) (2)

**Cash Flow (In millions of dollars)**
Period Ending	31-Dec-03
Operating Activities, Cash Flows Provided By or Used In
Net Income	17,853
Adjustments To Net Income	13,260
Depreciation	2,121
Changes in Account Recievables	14,188
Changes In Liabilities	31,571
Changes In Inventories	-
Changes In Other Operating Activities	(93,847)
Total Cash Flow From Operating Activities	(14,854)
Investing Activities, Cash Flows Provided By or Used In
Capital Expenditures	(2,354)
Investments	(23,757)
Other Cashflows from Investing Activities	(20,196)
Total Cash Flows From Investing Activities	(46,307)
Financing Activities, Cash Flows Provided By or Used In
Dividends Paid	5,773
Treasury stock acquired Paid	(2,416)
Issuance of long-term debt	67,054
Payments and redemptions of long-term debt	(45,800)
Change in deposits	42,136
Contractholder fund deposits	8,346
Contractholder fund withdrawals	(5,976)
Cash flows from financing activities of continuing operations	64,405
Effect of exchange rate changes on cash and cash equivalents	579
Change in cash and due from banks	$3,823

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