In the following pages, you are provided with the statement of cash flows of four different companies for the latest two accounting periods.

Compare the summarized cash flow statements of these four companies and explain the nature of cash flows with their similarities and dissimilarities. Also comment on the significant changes in the three activities (i.e., operations, investment, and financing) in the last one-year.

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Cash Flow - 1 Infosys Technologies Ltd. Cash Flow Statement for the Year 2014-15 CASH FLOWS FROM OPERATING ACTIVITIES Profit before tax and after share in associate's profit Adjustments to reconcile profit before tax to cash provided by operating activities Depreciation and amortization expenses Deferred purchase price Interest and dividend income Provision for bad and doubtful debts Reversal of contingent consideration Other adjustments Effect of exchange differences on translation of assets and liabilities Changes in assets and liabilities Trade receivables Loans and advances and other assets Liabilities and provisions Income taxes paid NET CASH GENERATED BY OPERATING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES Payment towards capital expenditure (including intangible assets) (all figures in crore) Year Ended Year Ended March March 3/31/2015 3/31/2014 17,283 1,017 219 (2,892) 171 82 66 (1,475) (221) 854 15,102 (6,751) 8,353 (2,255) 14,728 1,317 228 (2,380) 138 (33) 54 120 (1,406) (1,060) 1,993 13,699 (3,874) 9,825 (2,748)