Cash Flow From Assets and Cash Flow Statement

Financing Activities Statement

+ issuance of debt - repayment of debt + issuance of stock - purchase of stock - dividends

Operating Activities Statement

+ net income + non-cash expenses (depreciation, amortization, loss) - non-cash revenues (accrued interest, gains) + increases in liabilities + decreases in assets - increases in assets - decreases in liabilities

Investing Activities Statement

+ sale of PP&E - purchase of PP&E + sales - purchases

Operating Cash Flows

EBIT + depreciation - taxes or net income + depreciation + interest

Cash Flow Identity

cash flow from assets = cash flow to creditors + cash flow to shareholders

New Net Equity

change in common stock

New Net Borrowing

change in long term debt

Net Capital Spending

change in net fixed assets + depreciation

Net Working Capital

current assets - current liabilities

Cash Flow to Shareholders

dividends - new net equity

Net PP&E

gross fixed assets - accumulated depreciation

Cash Flow to Creditors

interest paid - new net borrowing

Cash Flow From Assets

operating cash flows - net capital spending - change in net working capital