3-Part Statement Flashcards
Accounts Receivable (driver)
Revenue (or COGS)
Inventories (driver)
Cost of sales growth
Other current assets (driver)
Revenue
Accounts Payable (driver)
Cost of sales growth
Deferred revenue (driver)
Revenue
Other non-current liabilities (driver)
Revenue
Cash from Operations
How much cash did the company generate from operations during the period? Uses Net Income as a starting point and converts accrual based net income into cash flow from operations via series of adjustments.
Cash from Investing Activities
Capital expenditures / Asset sales and purchases
Cash from financing activities
New borrowing, pay down of debt, new issuance of stock, share repurchases, dividends
Capital Expenditures (inflow/outflow)
Cash Outflow
Purchases of intangible assets (inflow/outflow)
Cash Outflow
Asset Sales (inflow/outflow)
Cash Inflow
Purchases of debt/equity securities (inflow/outflow)
Cash Outflow
Sales of debt/equity securities (inflow/outflow)
Cash Inflow
Cash from Operating Activities captures…
the impact of retained earnings, current assets, and current liabilities (and the D&A part of fixed assets and intangibles)
