Cash Flow Statement

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Building a Cash Flow Statement From Scratch
Using the Indirect Method

Income Statement Balance Sheet

Figures in millions 5/30/2021 Figures in millions 5/30/2020 5/30/2021
Revenue 44,490 Assets
COGS (Excluding D&A) 23,840 Current assets:
Gross Income 20,650 Cash 8,790
Operating Expenses 13,231 Accounts Receivables 2,750 4,460
EBITDA 7,419 Inventory 7,370 6,850
Depreciation & Amortization 744 Other Current Assets 1,650 1,500
EBIT 6,675 Total current assets 20,560 12,810
Other Income/Expense 279 Non-current assets:
Interest Expense 289 Property, plant and equipment
EBT 6,665 Gross property, plant and equipment 12,760 13,170
Taxes 934 Accumulated depreciation 4,800 5,160
Net income 5,731 Net property, plant and equipment 7,960 8,010
Other Long Term Investments 1 16
Dividends1 1,638 Other Assets 2,330 2,910
1. Dividends from Consolidated Statements of Shareholders' Equity Total non-current assets 10,291 10,936
Total assets 30,851 23,746

Liabilities
Current liabilities:
Short term debt 693 469
Current portion of long term debt 3 --
Accounts payable 2,250 2,840
Taxes payable 156 306
Other current liabilities 5,180 6,060
Total current liabilities 8,282 9,675
Non-current liabilities:
Long term debt 12,320 12,340
Other liabilities 2,192 2,457
Total non-current liabilities 14,512 14,797
Total liabilities 22,794 24,472

Stockholders' equity
Common Equity 8,302 9,967
Accumulated Other Comprehensive Income/Loss (54) 330
Retained Earnings (191) 3,902
Total Stockholders' equity 8,057 14,199
Total liabilities and stockholders' equity 30,851 38,671

Check -- (14,925)