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Cash Flow Statements Comfi

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laurent delauriere

on 14 June 2013

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Transcript of Cash Flow Statements Comfi

Cash Flow Statement
Thank you for your attention!
1. Introduction

2. Outline of cash flow statements

3. Reporting cash flow from operating activities

4. Khan Academy video

5. Quizz and training
Direct method
Cash flow from operating activities?
Indirect method
Financing Activities
Operating activities
Issue dividends
Issue/Retire Bonds
Sell/Purchase Shares
Make Inventory Purchases
Incur Utility & Other Operating costs
Sell products and services
(cc) photo by theaucitron on Flickr
Direct method
Indirect method
More informative
More understandable
Useful in estimating future cash flows
Requires more work
Costly to apply
Highlights the operating changes in non-cash working capital accounts
Cash Flow Statement
Mandatory for consolidated accounts and listed companies
usually relatively short, but informative
Summarizes cash inflows and outflows from:
Operating activities
Investing activities
Financing activities
Cash transactions concerned with acquiring and selling products&services
Incur Employee Salaries
Cash transactions concerned with internal and external financing of the business
Investing activities
Purchase and sell intangible assets
Buy/sell Property, Plant & Equipment
Cash transactions concerned with acquiring and disposing of long-term assets
Purchase/sell long-term investment
Lack of info in some elements
Valuable to measure company's financial health

Helpful for forecasting

Practice in the usage and interpretation is important

Different industries may have different cash flow structures
Cash flow statements traced back to year
Dowlais Iron Company recovered from business collapse but no money to invest in equipment
Manager of company made new financial statement known as comparison balance sheet (that showed too much inventory)
Beginning of cash flow statement used today
Comfi inter 2013
divided into
operating activities
investing activities
financing activities
in order to build Cash Flow statement
use existing Income Statement
and Balance Sheet

need to adjust for
sources of cash (+)
uses of cash (-)
Operating CASH FLOW Ratio
cash generated per dollar of sales
easy to compare companies
Quizz and Training
Useful for cash forecast
scheduling use of cash
planning source of cash
Useful for identifying impact of changes in working capital
cash flow from operation
OCF ratio =
Cash Flow statement at Yves Rocher
Two files at your disposal in BFC
SF450-01 : File where you keypunch figures in order to be coherent with the figures retrieved from Treasury
Interco / Non interco
Detailed working capital (inventories, gifts, customers, suppliers)

SF450-02 : Historical data retrieved from Treasury and Finance which cover the last 5 periods in order to help you to fill in the file SF450-01
Full transcript