Slide 1

CASH FLOW STATEMENTS

By Anna Chobur
Nino Kvaratskhelia
Ia Lemonjava
 What Is a Cash Flow Statement?
Slide 2
It is a financial
statement that
summarizes the amount
of cash and cash
equivalents entering
and leaving a company.

The statement of cash flows reports
Statement of cash flows—cash receipts and cash
payments—in other
Cash Flows words, where cash came from
(receipts) and how it was spent
(payments).

Operating Investing Financing

Activities Activities Activities
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 Operating Activities
Slide 5
The operating activities on the CFS include any
sources and uses of cash from business
activities. In other words, it reflects how much • changes made in cash
cash is generated from a company's products or • accounts receivable
services. • depreciation
• inventory
• accounts payable are reflected in cash from operations.

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 Investing Activities
Slide 6 Year Values
Examples of cash 2018 - 3.567%
$ 1,672,054
flows arising from 2019
2020
+ 1.007%
+ 2.012%
Market Value
investing activities 2021 + 4,031%

are:
(a) Cash payments to acquire
fixed assets
(b) Cash receipts from disposal
of fixed assets
(c) Cash payments to acquire
shares, warrants or debt
instruments of other enterprises
and interests in joint ventures.
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 Financing Activities
mples ofSlide 8 arising from financing activities are:
cash flows
Cash proceeds from issuing shares or other similar
instruments

Cash proceeds from issuing debentures, loans, notes,

bonds and other short or long-term borrowings

Cash repayments of amounts borrowed

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 How to Use a Cash Flow Statement
Slide 3
The CFS allows investors to understand how a
company's operations are running, where its
money is coming from, and how money is being
spent. The CFS is important since it helps
investors determineKEYwhether a company is on a
TAKEAWAYS
solid financial footing.
45%
A cash flow statement is a financial statement that
summarizes the amount of cashMARKETING
and cash equivalents
entering and leaving a company.

e
The cash flow statement measures how well a company
manages its cash position, meaning how well the company
generates cash to pay its debt obligations and fund its
operating expenses.

The cash flow statement complements the balance sheet and

income statement and is a mandatory part of a company's
financial reports since 1987
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 How Cash Flow Is Calculated?
Slide 4
Lorem ipsum
dolor sit amet. 35%
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Direct
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amet. method
which reports all cash receipts and cash
payments from operating activities. adds up
there are two methods all the various types of cash payments and
receipts

Indirect method
which reconciles from net income to net
cash provided by operating activities. .
With the indirect method, cash flow
from operating activities is calculated by
first taking the net income off of a
company's income statement.

Your logo
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 Negative Cash Flow
Slide 10
Statements
25
Sometimes, negative cash flow is the
result of a company's decision to 20

expand its business at a certain point in

time, which would be a good thing for 15

the future. This is why analyzing

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changes in cash flow from one period
to the next gives the investor a better
5
idea of how the company is performing,
and whether or not a company may be
0
on the brink of bankruptcy or success. 2016 2017 2018 2019

Your logo
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 The Bottom Line
Slide 12

Get a clear picture of how much cash a company generates

and gain a solid understanding of the financial well being of a Strength, profitability, and of the
company. long-term future outlook
Use to predict future cash flow, which helps with matters of
budgeting
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Slide 11

THANK YOU FOR YOUR ATTENTION!