Using the two years cash flow information presented below, outline the four most important things you learn about Emerald Ltd.

EMERALD LTD CASH FLOW STATEMENTS OVER TWO YEARS 2022 2021

$000 $000 Cash flows from operating activities Cash receipts from customers 344 300 Cash payments to suppliers and employees (415) (290)

Interest paid (55) (20)

Net cash flow from operating activities (126) (10)

Cash flows from investing activities Proceeds from sale of PPE 10 5 Payments for PPE (154) (145)
Net cash flow from investing activities (144) (140)
Cash flows from financing activities Proceeds from the issue of shares 0 160 Increase in borrowings 230 20 Dividends paid 0 (35)
Net cash flow from financing activities 230 145 Net increase (decrease) in cash held (40) (5)
Cash at the beginning of the year 66 71 Cash at the end of the year 26 66