Analyze the firms investing and financing activities as identified in the statement of cash flows,
specifically identify the two critical investing activities and the two critical financing activities.
Discuss whether you agree or disagree with the investing and financing strategies that your
company appears to be employing.
CONSOLIDATED CASH FLOW STATEMENT For the year ended 31 December 2018 FORM B 03-DN/HN Issued under Circular No. 202/2014/TT-BTC dated 22 December 2014 of the Ministry of Finance UEVO ITEMS Current year Prior year L CASH FLOWS FROM OPERATING ACTIVITIES 1 Profe before tox 3.857,602,555,206 255,117,777,507 Depreciation and amortisation of freed assets and goodwill 1154692.003074 1039.416.758342 Provisions 120.544 469,503 184568.266.739 Foreign exchange loss/gainarising from translating foreign currency items 18,627,355,032 (18.951655.934 Gain from investing activities (761304152101 (1330,954022,320 Interest expense 238,344,431747 368,545,679,548 2 Operating profit before movements in working capital 4,638,506,662,461 4497,742,813,881 Increases in receivables (159,344,472,867 2,311600,942,433) Increases in inventories (229,108,218.690) 1617,887896,217) Increases in payables (excluding accrued loan interest and corporate income tax payable) 544985031490 1709,299,259,291 Increases in prepaid expenses (367,688,759,434) 043,624640,1801 Interest paid (263,543.299.555) 386409.842.206 Corporate income tax paid (429,913,433,339) (493,543,801955) Other cash infows (245,573.417730) 1265691285.266 Net cash generated by operating activities 3,588,320,092,336 1988.983,664,915 IL CASH FLOWS FROM INVESTING ACTIVITIES 1 Acquisition and construction of food assets and other long-term assets 212,453,675,5545070004370,928,512) 2 Proceeds from sale, disposal offbed assets and other long-term assets 773.278,807 3873,003,435 3 Cash outlow for lending buying debt instruments of other enties (188.22075064 9 42508.25.806 4 Equity investments in the enties 109543.569.233 5 Cash recovered from investments in other entities 6 Theresteaned dividends and profits received 180.229.124836 473,705,873,732 (9.696,73561429 973,8337815751 408,056,318,390 (2,608,783,604,068) Net cash used in investing activities CONSOLIDATED CASH FLOW STATEMENT For the year ended 31 December 2018 FORM B 03-DN/HN issued under Circular No 202/2014/TT-BTC dated 22 December 2014 of the Ministry of Finance UE VND ITEMS Current year Prior year L CASH FLOWS FROM OPERATING ACTIVITIES 1 Profit before tax 3,857,602,555,206 4.255.117.777.507 Depreciation and amortisation of fied assets and goodwill 1039,416.768,342 1154692,003.074 120,544,469,503 Provisions 184568.266739 Foreign exchange loss/gainlarising from translating foreign currency tems 18,627 355,032 (18.951655.934 Gain from investing activities (761304152101 330,954022,320 Interest expense 238,344431747 368,545,679,548 2 Operating profit before movements in working capital 4638,506,662,461 4.497,742,813,881 Increases in receivables 059344,472,867) 2,311600,942,433) Increases in inventories 229,708,218,690) (617,887896,217) Increases in payables (excluding accrued loan interest and corporate income tax payable) 544985,031490 1709,299,259,291 Increases in prepaid expenses (367,688759,434 043,624 640,180) Interest paid (263.543.299.555 Corporate income tax paid 1429,913,433,339) 3 86,409.842,206 (493,643,801955) 1265691285266) 1988,183,664,915 Other cash intows 245,573,417730 3,588,320,092,336 Net cash generated by operating activities 20 IL CASH FLOWS FROM INVESTING ACTIVITIES 1 Acquisition and construction of food assets and other long-term assets 21 2453,675,554507 1 04,370,928,512) 2 Proceeds from sale, disposal offbed assets and other long-term assets 773.278.807 3,873,003,435 3. Cashoudlow for lending, buying debt instruments of the entities U88.220715064 9 42.508.205.800 4 Equity investments in other des 109543569233 5 Cash recovered from investments in the enties 180.229.124836 9 73,833781575) 6 oresteamed dividends and profits received 473.705,873,732 (2,696,731,561429 408,056,318,390 (2,608,783,604,068) Net cash used in investing activities Unit: VND ITEMS Codes Current year Prior year III. CASH FLOWS FROM FINANCING ACTIVITIES 1. Proceeds from share issue and owners' contributed capital 31 26,545,560,000 39,143,700,000 2. Capital withdrawals, buy-back of issued shares (130,000,000) 3. Proceeds from borrowings 4 Repayment of borrowings 10,281501672,838 (8,046,946,587,865) (1,707,621,484,375) 21302,571,414,666 (21923,254,763,024) (1,330,432,287,475) 5. Dividends and profits paid Net cash generated by/(used in) financing activities 553,479,160,598 (1,912,101,935,833) Net increase/(decrease) in cash (50-20+30+40) 445,067,691,505 2,532,701,874,986) Cash and cash equivalents at the beginning of the year 3,480,659,514,788 6 ,013,361,389,774 Cash and cash equivalents at the end of the year (70-50+60) 3,925,727,206,293 3,480,659,514,788
