INTRODUCING THE CASH FLOW STATEMENT

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1 EXECUTIVE EDUCATION INTRODUCING THE CASH FLOW STATEMENT ARJEN MULDER

2 EXPLANATION OF THE TOPIC This video will familiarise you with the concept of a cash flow statement, by showing: 1. What is the purpose of a cash flow statement? 2. What do the elements represent? 3. Why should you, as a non-financial manager, care?

3 PURPOSE OF CASH FLOW STATEMENTS The purpose of a cash flow statement is to reveal the cash in- and outflows during a specific time period. In the cash flow statement we identify the sources of cash inflow and outflow, as well as the amounts of the three components of the total net cash flow, being the operating, investing, and financing cash flows.

4 WHY SHOULD A NON-FINANCIAL MANAGER KNOW THIS? Analysts use cash flow statement information to analyse the origins and destinations of cash. For a non-financial manager to also derive useful information from a cash flow statement, a minimum working knowledge is required.

5 WHAT IS A CASH FLOW STATEMENT? (1) A cash flow statement shows where the cash of a company came from, and where it went during the period reported. Total net cash flow explains the change in the firm s Cash and cash equivalents item of the balance sheet over the reported period.

6 EXAMPLE OF CASH FLOW STATEMENT Consider the following typical cash flow statement: FnF Labs, thousands e CASH FLOWS FROM OPERATING ACTIVITIES + Cash received from clients 34,760 - Purchasing services and goods for resale 27,610 - Paying salaries and wages 5,500 - Paying income taxes Paying interest 260 (A.) Net operating cash flow -649 CASH FLOWS FROM INVESTING ACTIVITIES + Sales of fixed assets 0 - CAPEX & acquisitions -330 (B.) Net cash flow from investing -330 CASH FLOWS FROM FINANCING ACTIVITIES + Increase in LT borrowings 0 + Increase in ST borrowings 1,530 - LT debt repaid Stock buybacks Dividend payments 220 (C.) Net cash flow from financing 924 (D.) Total Net Cash Flow (A+B+C) -55 (E.) Opening cash 385 (F.) Closing cash (E+D) 330

7 SOME DETAILS OF A CASH FLOW STATEMENT CASH FLOW STATEMENT EXAMPLE: OPERATING ACTIVITIES FnF Labs, thousands e CASH FLOWS FROM OPERATING ACTIVITIES + Cash received from clients 34,760 - Purchasing services and goods for resale 27,610 - Paying salaries and wages 5,500 - Paying income taxes Paying interest 260 (A.) Net operating cash flow -649 CASH FLOWS FROM INVESTING ACTIVITIES + Sales of fixed assets 0 - CAPEX & acquisitions -330 (B.) Net cash flow from investing -330 CASH FLOWS FROM FINANCING ACTIVITIES + Increase in LT borrowings 0 + Increase in ST borrowings 1,530 - LT debt repaid Stock buybacks Dividend payments 220 (C.) Net cash flow from financing 924 (D.) Total Net Cash Flow (A+B+C) -55 (E.) Opening cash 385 (F.) Closing cash (E+D) 330

8 SOME DETAILS OF A CASH FLOW STATEMENT CASH FLOW STATEMENT EXAMPLE: INVESTING ACTIVITIES FnF Labs, thousands e CASH FLOWS FROM OPERATING ACTIVITIES + Cash received from clients 34,760 - Purchasing services and goods for resale 27,610 - Paying salaries and wages 5,500 - Paying income taxes Paying interest 260 (A.) Net operating cash flow -649 CASH FLOWS FROM INVESTING ACTIVITIES + Sales of fixed assets 0 - CAPEX & acquisitions -330 (B.) Net cash flow from investing -330 CASH FLOWS FROM FINANCING ACTIVITIES + Increase in LT borrowings 0 + Increase in ST borrowings 1,530 - LT debt repaid Stock buybacks Dividend payments 220 (C.) Net cash flow from financing 924 (D.) Total Net Cash Flow (A+B+C) -55 (E.) Opening cash 385 (F.) Closing cash (E+D) 330

9 SOME DETAILS OF A CASH FLOW STATEMENT CASH FLOW STATEMENT EXAMPLE: FINANCING ACTIVITIES FnF Labs, thousands e CASH FLOWS FROM OPERATING ACTIVITIES + Cash received from clients 34,760 - Purchasing services and goods for resale 27,610 - Paying salaries and wages 5,500 - Paying income taxes Paying interest 260 (A.) Net operating cash flow -649 CASH FLOWS FROM INVESTING ACTIVITIES + Sales of fixed assets 0 - CAPEX & acquisitions -330 (B.) Net cash flow from investing -330 CASH FLOWS FROM FINANCING ACTIVITIES + Increase in LT borrowings 0 + Increase in ST borrowings 1,530 - LT debt repaid Stock buybacks Dividend payments 220 (C.) Net cash flow from financing 924 (D.) Total Net Cash Flow (A+B+C) -55 (E.) Opening cash 385 (F.) Closing cash (E+D) 330

10 SUMMARY In this video we have had a close look at the cash flow statement. The purpose of this video was to familiarise you with the cash flow statement, as a preparation for my Finance for Non-Financial Managers course.

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