Operating cash flows example - period 1. 0:40 1:00 negative purchase in income statement, as COGS in balance sheet. 1:40 there are: direct and indirect cash flow statement. 2:35 add back depreciation in indirect cash flow 2:50 net change in cash Operating cash flows example - period 2. 3:30 4:40 the account receivables, A/R: receipt from customer of 140 6:40 the change in cash are the same in both direct and indirect method. Operating cash flows example - period 3. 7:20 9:00 purchase on credit 11:40 an increase in account receivables: 13:10 derive cash flow statement from: this year and last year balance sheet, and this year income statement. 13:25 financial analyst forecast future income statement and balance sheets, and derive cash flow from this method. Stage one - compare the balance sheets: 14:10 1. in bs, calculate the difference btw this year's & last years figure. 2. assets have increased as a cash outflow and record as negative. 3. liabilities have increased as cash inflow and record as positive. adding up the total, should be equal the increase or decrease in cash. a drain from cashflow: if the inventory is high up 15:00 Classifying working capital cash flows: 15:35 all in operating activities. Calculating net capex 17:30 need 3 items: 1. opening net book value of PP&E fron bs 2. closing net book value of PP&E from bs 3. depreciation expense fron is Calculation net capital expenditure 18:30 Closing net book value of PPE = opening net book value of PPE + net CAPEX - depreciation expense PPE: depreciation expense in operating; net capital expenditure in investing 17:20 Dealing with retained earnings 18:30 1. Changes in retained earnings are usually due to 2 factors: +Net income -Dividends 2. Net income goes to Operating in statement of cash flows 3. Dividends goes to Financing in statement of cash flows (in shareholder equity. )
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Operating cash flows example - period 1. 0:40
1:00 negative purchase in income statement, as COGS in balance sheet.
1:40 there are: direct and indirect cash flow statement.
2:35 add back depreciation in indirect cash flow
2:50 net change in cash
Operating cash flows example - period 2. 3:30
4:40 the account receivables, A/R: receipt from customer of 140
6:40 the change in cash are the same in both direct and indirect method.
Operating cash flows example - period 3. 7:20
9:00 purchase on credit
11:40 an increase in account receivables:
13:10 derive cash flow statement from: this year and last year balance sheet, and this year income statement.
13:25 financial analyst forecast future income statement and balance sheets, and derive cash flow from this method.
Stage one - compare the balance sheets: 14:10
1. in bs, calculate the difference btw this year's & last years figure.
2. assets have increased as a cash outflow and record as negative.
3. liabilities have increased as cash inflow and record as positive.
adding up the total, should be equal the increase or decrease in cash.
a drain from cashflow: if the inventory is high up 15:00
Classifying working capital cash flows: 15:35
all in operating activities.
Calculating net capex 17:30
need 3 items:
1. opening net book value of PP&E fron bs
2. closing net book value of PP&E from bs
3. depreciation expense fron is
Calculation net capital expenditure 18:30
Closing net book value of PPE = opening net book value of PPE + net CAPEX - depreciation expense
PPE: depreciation expense in operating; net capital expenditure in investing 17:20
Dealing with retained earnings 18:30
1. Changes in retained earnings are usually due to 2 factors: +Net income -Dividends
2. Net income goes to Operating in statement of cash flows
3. Dividends goes to Financing in statement of cash flows (in shareholder equity. )
Great, you explain very well, cash flow’s essence❤
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