=2. Analyse and compare the summary cash flow statements of Retirement Home plc, Food Retail Inc. and Turbine SA for 2015 and 2016.

In £ or €

million Retirement Home plc Food Retail Inc.

Turbine SA Cash flow from operating activities 139 237 1827 1731 1146 2 Capital expenditure 280 235 −977 1228 1212 686 Capital increase 0 100 0 0 351 0 Dividends paid 26 32 252 209 243 259 Decrease in net debt

−193 70 2591 204 194 −1052