Reading23. Understanding Cash Flow Statements

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Understanding Cash Flow Statements

23.1 Cash flow statement

23.1.1 Provide the following information

  • A company’s cash receipts and cash payments during an accounting period
  • A company’s operating, investing, and financing activities
  • An understanding of the impact of accrual accounting events on cash flows

23.1.2 Analyst

  • Regular operations generate enough cash to sustain the business.
  • Enough cash is generated to pay off existing debts as they mature.
  • The firm is likely to need additional financing.
  • Unexpected obligations can be met.
  • The firm can take advantage of new business opportunities as they arise.

23.2 现金流量的分类

23.2.1 基本分类

一、经营活动现金流（Cash Flow from Operating Activities，CFO）

  • Inflows and outflows of cash resulting from operating activity
  • Direct method or indirect method

二、投资活动现金流（Cash Flow from Investing Activities，CFI）

  • Inflows and outflows of cash resulting from the acquisition or disposal of long-term assets and certain investments.

三、融资活动现金流（Cash Flow from Financing Activities，CFF）

  • Inflows and outflows of cash resulting from transactions affecting a firm’s capital structure.

四、公式

C h a n g e   i n   c a s h   b a l a n c e   f o r   t h e   c u r r e n t   y e a r = O p e r a t i n g   c a s h   f l o w + I n v e s t i n g   c a s h   f l o w + F i n a n c i n g   c a s h   f l o w E n d i n g   c a s h   b a l a n c e = C h a n g e   i n   c a s h   b a l a n c e   f o r   t h e   c u r r e n t   y e a r + B e g i n n i n g   c a s h   b a l a n c e Change \ in \ cash \ balance \ for \ the \ current \ year = Operating \ cash \ flow + Investing \ cash \ flow + Financing \ cash \ flow \\ Ending \ cash \ balance = Change \ in \ cash \ balance \ for \ the \ current \ year + Beginning \ cash \ balance Change in cash balance for the current year=Operating cash flow+Investing cash flow+Financing cash flowEnding cash balance=Change in cash balance for the current year+Beginning cash balance

23.2.2 Non cash transaction

一、Noncash investing and financing activities

  • A firm acquires real estate with financing provided by the seller.

    • Not reported as an investing and financing activities in the CFS.

  • An exchange of debt for equity

    • Not reported as a financing activities in the CFS.

  • Must be disclosed in either a footnote or supplemental schedule to the CFS.

  • Analyst

    • Be aware of the firm’s noncash transactions.

    • Incorporate them into analysis of past and current performance.

    • Consider their effects in estimating future cash flows.

23.2.3 美国通用会计准则与国际财务报告准则对于现金流量分类的区别

一、CFO in US.GAAP

Cash flow from operating activities

Cash inflowsCash outflows
Cash from customersCash paid to employees and suppliers
Interest receivedInterest paid
Dividends receivedTaxes paid
Sale proceeds from trading securitiesAcquisition of trading securities
Other expenses

二、CFI in US.GAAP

Cash flows from investing activities

Cash flows resulting from acquisition and disposal of long term asset and investment

InflowsOutflows
Sale proceeds from fixed assetsAcquisition of fixed assets
Sale proceeds from debt & equity investmentAcquisition of debt & equity investment
Principle received from loans made to othersLoans made to others

三、CFF in US.GAAP

Cash flows from financing activities

Cash flows resulting from transactions that affect firm’s capital structure

InflowsOutflows
Principle amounts of debt issuedPrinciple paid on debt
Proceeds form issuing stocksPayment to reacquire stock
Dividends paid to shareholders

四、Difference of classification of cash flow between US.GAAP and IFRS

itemsUS.GAAPIFRS
interest receivedCFOCFO or CFI
interest paidCFOCFO or CFF
Dividends receivedCFOCFO or CFI
Dividends paidCFFCFO or CFF
Taxes paidCFOCFO,CFI,or CFF
Bank overdraftsCFFCash equivalents

23.3 现金流的计算

23.3.1 经营活动现金流量的计算：直接法和间接法

一、直接法

直接法是指将企业的各类现金流入和流出加总到一起，从而得出经营活动现金流量的净额。

CFOI/SB/S
∆Asset∆Liabilities
+Cash received from customers+SalesAccounts receivableUnearned revenue
Cash paid to suppliersCOGSInventoryAccounts payable
Cash paid to employees and other operating expensesexpensePrepaid expensePayable
Cash paid for interestInterest expenseInterest payable
Cash paid for taxesTax expenseTax payable

  • Cash received from customers
    A R   b e g i n i n g + s a l e s − c a s h   r e c e i v e d   f r o m   c u s t o m e r = A R   e n d i n g S a l e s − Δ A R = c a s h   r e c e i v e d   f r o m   c u s t o m e r AR \ begining+sales-cash \ received \ from \ customer=AR \ ending \\ Sales-ΔAR=cash \ received \ from \ customer AR begining+sales−cash received from customer=AR endingSales−ΔAR=cash received from customer

  • when unearned revenue existed

S a l e s − Δ A R + Δ u n e a r n e d   r e v e n u e = c a s h   r e c e i v e d   f r o m   c u s t o m e r Sales-ΔAR+Δunearned \ revenue=cash \ received \ from \ customer Sales−ΔAR+Δunearned revenue=cash received from customer

  • Cash paid to suppliers

A P   b e g i n i n g + p u r c h a s e − c a s h   p a i d   t o   s u p p l i e r = A P   e n d i n g I n v e n t o r y   b e g i n i n g + P u r c h a s e − C O G S = I n v e n t o r y   e n d i n g p u r c h a s e = Δ i n v e n t o r y + C O G S AP \ begining+purchase-cash \ paid \ to \ supplier=AP \ ending \\ Inventory \ begining+Purchase-COGS=Inventory \ ending \\ purchase=Δinventory+COGS AP begining+purchase−cash paid to supplier=AP endingInventory begining+Purchase−COGS=Inventory endingpurchase=Δinventory+COGS

  • Cash paid to employees

S a l a r y   p a y a b l e   b e g i n i n g + S a l a r y   e x p e n s e − C a s h   p a i d   t o   e m p l o y e e s = S a l a r y   p a y a b l e   e n d i n g Salary \ payable \ begining+Salary \ expense-Cash \ paid \ to \ employees = Salary \ payable \ ending Salary payable begining+Salary expense−Cash paid to employees=Salary payable ending

  • Cash paid for taxes
    • Taxes on income are required to be separately disclosed under IFRS and US GAAP.
    • The disclosure may be in the cash flow statement or elsewhere.

T a x   p a y a b l e   b e g i n i n g + t a x   e x p e n s e − c a s h   p a i d   f o r   t a x = t a x   p a y a b l e   e n d i n g Tax \ payable \ begining+tax \ expense-cash \ paid \ for \ tax=tax \ payable \ ending Tax payable begining+tax expense−cash paid for tax=tax payable ending

  • Cash paid for interest

I n t e r e s t   p a y a b l e   b e g i n i n g + i n t e r e s t   e x p e n s e − c a s h   p a i d   f o r   i n t e r e s t = i n t e r e s t   p a y a b l e   e n d i n g Interest \ payable \ begining+interest \ expense-cash \ paid \ for \ interest=interest \ payable \ ending Interest payable begining+interest expense−cash paid for interest=interest payable ending

  • Cash paid for other operating expense

A c c r u l   l i a b i l i t i e s   b e g i n i n g + o p e r a t i n g   e x p e n s e − C a s h   p a i d   f o r   o t h e r   o p e r a t i n g   e x p e n s e = a c c r u l   l i a b i l i t i e s   e n d i n g o p e r a t i n g   e x p e n s e − Δ a c c r u l   l i a b i l i t i e s = C a s h   p a i d   f o r   o t h e r   o p e r a t i n g   e x p e n s e Accrul \ liabilities \ begining+operating \ expense-Cash \ paid \ for \ other \ operating \ expense=accrul \ liabilities \ ending \\ operating \ expense-Δaccrul \ liabilities=Cash \ paid \ for \ other \ operating \ expense Accrul liabilities begining+operating expense−Cash paid for other operating expense=accrul liabilities endingoperating expense−Δaccrul liabilities=Cash paid for other operating expense

  • When prepaid expense exist

o p e r a t i n g   e x p e n s e − Δ a c c r u l   l i a b i l i t i e s + Δ p r e p a i d   e x p e n s e = C a s h   p a i d   f o r   o t h e r   o p e r a t i n g   e x p e n s e operating \ expense-Δaccrul \ liabilities+Δprepaid \ expense=Cash \ paid \ for \ other \ operating \ expense operating expense−Δaccrul liabilities+Δprepaid expense=Cash paid for other operating expense

  • CFO

C a s h   r e c e i v e d   f r o m   c u s t o m e r s − C a s h   p a i d   t o   s u p p l i e r s − C a s h   p a i d   t o   e m p l o y e e s − C a s h   p a i d   f o r   o t h e r   o p e r a t i n g   e x p e n s e − C a s h   p a i d   f o r   i n t e r e s t − C a s h   p a i d   f o r   t a x = C F O Cash \ received \ from \ customers-Cash \ paid \ to \ suppliers-Cash \ paid \ to \ employees-Cash \ paid \ for \ other \ operating \ expense-Cash \ paid \ for \ interest-Cash \ paid \ for \ tax= CFO Cash received from customers−Cash paid to suppliers−Cash paid to employees−Cash paid for other operating expense−Cash paid for interest−Cash paid for tax=CFO

二、间接法

间接法以净利润为起点，通过调整非经营性的损益、非现金性的损益、营运资本的变动金额，得到经营活动现金流量净额。
C F O = N I + N o n − c a s h   c h a r g e − G a i n + L o s s − Δ C A + Δ C L CFO=NI+Non-cash \ charge-Gain+Loss-ΔCA+ΔCL CFO=NI+Non−cash charge−Gain+Loss−ΔCA+ΔCL
公式解释：

  • Begin with net income.CFO=NI+Non-cash charge-Gain+Loss-ΔCA+ΔCL
  • Subtract gains or add losses that resulted from financing or investing cash flows (such as gains from sale of land).
  • Add back all noncash charges to income (such as depreciation and amortization) and subtract all noncash components of revenue.
  • Add or subtract changes to balance sheet operating accounts as follows:
    • Increases in the operating asset accounts (uses of cash) are subtracted, while decreases (sources of cash) are added.
    • Increases in the operating liability accounts (sources of cash) are added, while decreases (uses of cash) are subtracted.

三、comparision between direct and Indirect method to calculate CFO

  • Arguments in favor of each method
    • Direct method starts from the top of the income statement, indirect method starts from the bottom line of the income statement.
    • Direct method provides more information than the indirect method(sources of cash flow)
    • Direct method is that it presents the firm’s operating cash receipts and payments, while the indirect method only presents the net result of these receipts and payments.
    • The main advantage of the indirect method is that it focuses on the difference between net income and operating cash flow.
      • Provide a useful link to the income statement when forecasting future operating cash flow.

23.3.2 现金流量表与资产负债表、利润表的勾稽关系

资产负债表中， 资 产 = 负 债 + 权 益 资产=负债+权益 资产=负债+权益，将资产拆分为现金和非现金资产后，得到： 现 金 + 非 现 金 资 产 = 负 债 + 权 益 现金+非现金资产=负债+权益 现金+非现金资产=负债+权益，等式两边取变化值∆，得到：
∆ 现 金 = ∆ 权 益 + ∆ 负 债 − ∆ 非 现 金 资 产 ∆现金=∆权益+∆负债-∆非现金资产 ∆现金=∆权益+∆负债−∆非现金资产
进一步分解∆权益，得到：
∆ C a s h = ( I n c o m e − E x p e n s e + ∆ C a p i t a l − D i v i d e n d ) + ∆ L i a b i l i t y − ∆ N o n − c a s h   a s s e t ∆Cash = (Income - Expense +∆Capital - Dividend) + ∆Liability - ∆Non-cash \ asset ∆Cash=(Income−Expense+∆Capital−Dividend)+∆Liability−∆Non−cash asset
在上面这个式子中，Income和Expense是利润表科目，其他项目都是资产负债表科目的变化值（Dividend指宣告的股利，造成资产负债表上Retained earnings科目的减少），由此，我们发现现金流量∆Cash完全可以由利润表和资产负债表的金额勾稽出来。

23.3.3 投资活动现金流量的计算

Cash flow from investing activities
InflowsOutflows
Fixed assetsSale proceedsAcquisition
Debt and equity investmentsSale proceedsAcquisition

Equipment sold

  • Historical cost of equipment sold

E q u i p m e n t B e g i n n i n g + e q u i p m e n t   p u r c h a s e d − h i s t o r i c a l   c o s t   o f   e q u i p m e n t   s o l d = E q u i p m e n t E n d i n g Equipment_{Beginning} + equipment \ purchased - historical \ cost \ of \ equipment \ sold = Equipment_{Ending} EquipmentBeginning​+equipment purchased−historical cost of equipment sold=EquipmentEnding​

  • Accumulated depreciation on equipment sold

A c c u m u l a t e d   d e p r e c i a t i o n B e g i n n i n g + d e p r e c i a t i o n   e x p e n s e − A c c u m u l a t e d   d e p r e c i a t i o n   o n   e q u i p m e n t   s o l d = A c c u m u l a t e d   d e p r e c i a t i o n E n d i n g Accumulated \ depreciation_{Beginning} + depreciation \ expense - Accumulated \ depreciation \ on \ equipment \ sold = Accumulated \ depreciation_{Ending} Accumulated depreciationBeginning​+depreciation expense−Accumulated depreciation on equipment sold=Accumulated depreciationEnding​

  • Book value of equipment sold

B o o k   v a l u e   o f   e q u i p m e n t   s o l d = H i s t o r i c a l   c o s t   o f   e q u i p m e n t   s o l d − A c c u m u l a t e d   d e p r e c i a t i o n   o n   e q u i p m e n t   s o l d Book \ value \ of \ equipment \ sold = Historical \ cost \ of \ equipment \ sold - Accumulated \ depreciation \ on \ equipment \ sold Book value of equipment sold=Historical cost of equipment sold−Accumulated depreciation on equipment sold

  • Cash received from equipment sale

B o o k   v a l u e   o f   e q u i p m e n t   s o l d + g a i n   o n   s a l e   o f   e q u i p m e n t = c a s h   r e c e i v e d   f r o m   s a l e   o f   e q u i p m e n t Book \ value \ of \ equipment \ sold + gain \ on \ sale \ of \ equipment = cash \ received \ from \ sale \ of \ equipment Book value of equipment sold+gain on sale of equipment=cash received from sale of equipment

23.3.4 融资活动现金流量的计算

Cash flow from financing activities
Cash inflowsCash outflows
Proceeds from issuing stockRepurchase stocks,pay dividends
Principal amounts of issuing bondsPrincipal paid on bonds

23.4 对现金流量表的分析

23.4.1 分析三种现金流量的大小关系

23.4.2 经营活动现金流量与净利润的关系

23.4.3 同比现金流量表（Common-Size Cash Flow Statement）

  • express each line item of cash inflow (outflow) as a percentage of total inflows(outflows)

    inflowsDirect Format for Cash Flowpercentage of total inflows
    Receipts from customers23,54396.86%
    Sale of equipment7623.14%
    Total24,305100.00%
    Out flowsPercentage of Total Outflows
    Payments to suppliers11,90048.66%
    Payments to employees4,11316.82%
    Payments for other operating expenses3,53214.44%
    Payments for interest2581.05%
    Payments for income tax1,1344.64%
    Purchase of equipment13005.32%
    Retirement of long-term debt5002.04%
    Retirement of common stock6002.45%
    Dividend payments1,1204.58%
    Total24,457100%

  • express each line item as a percentage of net revenue

    Cash flow from operating activitiesPercentage of Net Revenue
    Net income2,2109.37%
    Depreciation expense1,0524.46
    Gain on sale of equipment(205)(0.87%)
    Increase in accounts receivable(55)(0.23%)
    Increase in inventory(707)(3%)
    Increase in accounts payable2631.11%
    Cash flow from investing activities:(538)(2.28%)
    Cash flow from financing activities:(152)(0.64%)

23.4.4 Cash flow ratios

  • Performance ratios
    C a s h   f l o w   t o   r e v e n u e = C F O n e t   r e v e n u e Cash \ flow \ to \ revenue = \frac{CFO}{net \ revenue} Cash flow to revenue=net revenueCFO​

    C a s h   r e t u r n   o n   a s s e t s = C F O a v e r a g e   t o t a l   a s s e t s Cash \ return \ on \ assets= \frac{CFO}{average \ total \ assets} Cash return on assets=average total assetsCFO​

    C a s h   r e t u r n   o n   e q u i t y = C F O a v e r a g e   t o t a l   e q u i t y Cash \ return \ on \ equity= \frac{CFO}{average \ total \ equity} Cash return on equity=average total equityCFO​

    C a s h   t o   i n c o m e = C F O o p e r a t i n g i n c o m e Cash \ to \ income= \frac{CFO}{operating income} Cash to income=operatingincomeCFO​

    C a s h   f l o w   p e r   s h a r e = C F O − p r e f e r r e d   d i v i d e n d s w e i g h t e d   a v e r a g e   n u m b e r   o f   c o m m o n   s h a r e s Cash \ flow \ per \ share= \frac{CFO- preferred \ dividends}{weighted \ average \ number \ of \ common \ shares} Cash flow per share=weighted average number of common sharesCFO−preferred dividends​

  • Coverage ratios
    D e b t   c o v e r a g e = C F O t o t a l   d e b t Debt \ coverage= \frac{CFO}{total \ debt} Debt coverage=total debtCFO​

    I n t e r e s t   c o v e r a g e = C F O + i n t e r e s t   p a i d + t a x   p a i d i n t e r e s t   p a i d Interest \ coverage= \frac{CFO + interest \ paid + tax \ paid}{interest \ paid} Interest coverage=interest paidCFO+interest paid+tax paid​

    R e i n v e s t m e n t = C F O c a s h   p a i d   f o r   l o n g   t e r m   a s s e t s Reinvestment= \frac{CFO}{cash \ paid \ for \ long \ term \ assets} Reinvestment=cash paid for long term assetsCFO​

    D e b t   p a y m e n t = C F O c a s h   p a i d   f o r   l o n g   t e r m   d e b t   r e p a y m e n t Debt \ payment= \frac{CFO}{cash \ paid \ for \ long \ term \ debt \ repayment} Debt payment=cash paid for long term debt repaymentCFO​

23.5 自由现金流量（Free cash flow）

23.5.1 公司自由现金流量（Free Cash Flow to Firm，FCFF）

  • Free Cash Flow to the Firm (FCFF), is the cash available to all investors, both equity owners and debt holders.
    F C F F = N I + N C C + I n t ∗ （ 1 − t a x   r a t e ） − F C I n v − W C I n v FCFF = NI + NCC + Int *（1- tax \ rate）- FCInv -WCInv FCFF=NI+NCC+Int∗（1−tax rate）−FCInv−WCInv

    • N e t   i n c o m e + N C C − W C i n c = C F O Net \ income+NCC-WCinc=CFO Net income+NCC−WCinc=CFO
      F C F F = C F O + I n t ∗ （ 1 − t a x   r a t e ） − F C I n v FCFF = CFO + Int *（1- tax \ rate）- FCInv FCFF=CFO+Int∗（1−tax rate）−FCInv

    • NCC= Noncash Charges (depreciation and amortization)

    • Int= Interest expense

    • FCInv= fixed capital investment (net capital expenditures)

    • WCInv= working captial investment

    • CFO: Cash flow from operation

23.5.2 股权自由现金流量（Free Cash Flow to Equity，FCFE）

  • Free Cash Flow to Equity (FCFE), is available for distribution to common shareholders.
    F C F E = C F O − F C I n v + n e t   b o r r o w i n g FCFE = CFO - FCInv + net \ borrowing FCFE=CFO−FCInv+net borrowing

    • CFO: Cash flow from operation
    • FCInv= fixed capital investment (net capital expenditures)
    • Net borrowing= debt issued – debt repaid
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def preprocessing(text): preprocessed_text =text return preprocessed_text import csv file_path=r'C:\Users\Administrator\Desktop\SMSSpamCollectionjsn.txt' sms=open(file_path,'r',enco...
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一个有梦想的叫花子！
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