APEXMining

Consolidated
Statements of
Cash Flows
Analyzing the flow
of cash of Apex.

Presented By:
Group 5
APEXMining

Agenda
Topics Covered
Review of Previous Discussions 01

Cash Flow Definition 02

Consolidated Statements of Cash Flow 03

From Operating Activities 04

From Investing Activities 05

From Financing Activities 06

Findings & Conclusion 07

Recommendation 08
BALANCE SHEET

INCOME STATEMENT

So far...
CHANGES IN EQUITY

CASH FLOW
 A financial statement called the cash flow statement
APEXMining (CFS) outlines the inflow and outflow of a company's
cash and cash equivalents (CCE). The CFS gauges how
effectively a business manages its cash position, or how

Cash
successfully it generates cash to cover its debt
payments and finance its operating costs. The balance
sheet and the income statement are two of the three

Flow
primary financial statements, and the CFS is the third.

Investors value the CFS equally since it informs them of

a company's financial stability. They might utilize the
statement as a result to decide on their investments in
a better, more knowledgeable manner.

When a corporation chooses to expand its operations

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as part of its growth strategy, this might occasionally
result in negative cash flow.
 Three Sections:
OPERATING ACTIVITIES INVESTING ACTIVITIES FINANCING ACTIVITIES

This section reflects

funds related to investing
This section This section includes newly
in assets, including the
represents funds borrowed funds and loan
purchase or sale of long-
related to your repayments along with the
term assets such as
company’s core issuance or buyback of
property and equipment
business activities. company stock.
as well as stocks, bonds
or other investments.
 APEXMining

Cash Flow from Annual

Report 2021

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 Accounts 2021 2020 Analysis APEXMining

OPERATING
ACTIVITIES
2,761,142,523 2,101,766,892 31.37%
Analysis
Cash
INVESTING
(2,039,589,861) (1,536,110,084) 32.78%
ACTIVITIES

FINANCING
(692,528,816) 167,153,620 314.31%
ACTIVITIES

NET INCREASE 29,023,846 732,810,428 -96.04%

EFFECT OF
EXCHANGE RATE 7,781,334 (38,572,514) -79.83%
CHANGES

AT BEGINNING 1,399,909,932 705,672,018 98.38%

AT END OF THE YEAR 1,436,715,112 1,399,909,932 2.63%

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 APEXMining

FINDINGS
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APEXMining
OPERATING ACTIVITIES
1. Provisions for Impairment Losses
2. Change in estimate in provision for

Accounts
mine rehabilitation and
decomissionning
3. Current Assets' increases &

THAT MADE decreases

INVESTING ACTIVITIES
HUGE IMPACTS 1. The added acquisitions of PPE
UNDER: 2. Acquisition of intangible assets

FINANCING ACTIVITIES
1. Loans from acquisition of PPE
 2021 2020
Cash (1,436,715,112) Cash (1,399,909,932)
Financing
Financing
4.4%
12.6%

Operating Investing
50.3% 40.4%

Operating
55.2%
Investing
37.1%

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 RATIO FUNCTION FORMULA RESULT

This ratio determines how much cash is being

Cash Flow to Operating Cash Flow
generated for each dollar of sales. Obviously, the
÷ Net Sales .37
Sales higher the number, the better.

This measures the relationship between operating Net Cash from

Operation Index cash flows and profit. The higher the percentage, the Operations ÷ Net 4.20
better. Income

Cash Flow from

Operating Cash This ratio is used to assess whether an operation is Operations ÷
0.58
Flow Ratio generating enough cash to cover current liabilities. Current Liabilities

This ratio should be as high as possible, which

Cash Flow indicates that an organization has sufficient cash flow Operating Cash
0.37
Coverage Ratio to pay for scheduled principal and interest payments Flows ÷ Total Debts
on its debt.
 #1
The net increase in 2021
is 96.04% lower
compared to 2020.
Conlusion: #2
If not for the high amount
of beginning cash and
cash equivalents In 2021,
the net cash flow
would've shown a
negative.
#3
Cash flow at year-end
increased by 2.63%
APEXMining compared to last year.
APEXMining

Recommendations:
Base on findings, the company isn't
bringing enough cash to cover its debts.
Solution: Find another source to finance operations
that fits the needs.

They are focused on acquisition of new

PPE.
Solution: Create strategic plans to make sure that costs
will not overtake profit in the long run.
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Feel free to ask
us. Thank you!