based on the pictures i uploaded enter in the numbers into the blank cash flow statement.

E Chapter 4. Problem 4C 2 Bookmarks Show all steps: ON Problem Hydrogenics Corporation This case is a continuation of Cases 24 and 3.4. (a) Open the financial statement analysis template that you saved from the Chapter 3 H ydrogenics Case. Click on the "Cover' tab at the bottom of the screen. Input the check figures for the Cash Flow section of this page. Click on the "Cash Flow' tab and input the data from the cash flow statement included for Hydrogenics in this case Note 25 includes additional input needed for the operating activities area of the cash flow statement Be sure to input the amount for interest paid at the bottom of the page (no amount is needed for income taxes paid). When you have finished inputting the data review the cash flow statement to make sure there are no red blocks indicating that your numbers do not match the cover sheet information check figures Make any necessary corrections before printing out your input and the summary analysis page that the template automatically creates for you Save the template on your computer or a disk in order to use it with subsequent problems in later chapters (b) Analyze the statement of cash flows for Hydrogenics Be sure to analyze the cash flows from operating activities, as well as the overall cash inflows and cash outflows for the firm Hydrogenics Corporation Consolidated Statements of Cash Flows Years ended December 31 in thousands of US dollar) Years ended December 31, (in thousands of US dollars) 2013 2012 $ (8,908) 1,758 $ (12,797) (1,607) Cash and cash equivalents provided by (used in): Operating activities Net loss for the year (Increase) decrease in restricted cash Items not affecting cash: Loss on disposal of assets Amortization and depreciation Other finance losses, net (note 17) Unrealized foreign exchange (gains) losses Stock-based compensation (note 13) Portion of borrowings recorded as a reduction from research and product development expenses or fixed assets (note 11) Accreted non-cash interest (note 11) Payment of post-retirement benefit liability (note 11) Liabilities for compensation indexed to share price Net change in non-cash working capital (note 25) Cash used in operating activities 712 2,065 (120) 631 (257) 577 (981) 288 (100) (934) 349 (97) 4,223 (8,879) (9,197) 768 11,631 (1,163) CHAPTER 4 Statement of Cash Flows 203 Investing activities Proceeds from dis Purchase of property s from disposal of property, plant and equipment base of property, plant and equipment (424) (2) (400) Payment of repayable Proceeds of borrowing (308) 1,621 1,182 (1,182) (note 12) Purchase of intangible assets (939) Cash used in investing activities (32) Financing activities (971) ent of repayable government contributions (note 11) eds of borrowings, net of transaction costs (note 11) (393) Proceeds of operating borrowings 1,782 1,412 Repayment of operating borrowings on shares issued and warrants exercised, net of issuance costs (1,412) 7,280 Cash provided by financing activities 8,669 bilact of exchange rate fluctuations on cash and cash equivalents held 302 Increase (decrease) in cash and cash equivalents during the year (1,197) Cash and cash equivalents - Beginning of year 13,020 Cash and cash equivalents - End of year $ 11,823 Supplemental disclosure Income taxes paid $ - Interest paid The accompanying notes form an integral part of these consolidated financial statements. 5,178 6,491 307 5,235 7,785 $ 13,020 $ Note 25. Consolidated Statements of Cash Flows Components of the net change in non-cash working capital are as follows: 2013 2012 $ 384 17 $ (1,632) 108 (2,678) (289) (973) (64) (Increase) decrease in current assets Trade and other receivables Grants receivable Inventories Prepaid expenses and other current assets Increase (decrease) in current liabilities Trade, other payables and provisions Deferred revenue 984 (1,614) (6,629) S (8,879) 4,223 $ (4.656) 15.138 $ 11,631 768 $ 12,399 Subtotal Liabilities for compensation indexed to share price G H Hydrogenics Corporation (HYGS/NASDAQ) Annual Consolidated Statement of Cash Flows Amounts Rounded to: Thousands Results for the Years Ending Dec 31, 2013 Dec 31, 2012 (8,908) S (12,797) Cash flows from operating activities: Income (loss) from continuing operations Adjustments to reconcile to net cash provided by operating activities: Depreciation and amortization Stock-based compensation Restructuring and impairment charges Increase (decrease) in provision for deferred income taxes (Gain) loss on sales of investments, acquisitions, and securities (Gain) loss on sales of property, plant, and equipment Other non-cash items, net Changes in assets and liabilities: (Increase) decrease in receivables (Increase) decrease in inventories (Increase) decrease in other current assets Increase (decrease) in accounts payable, accrued liabilities, and income taxes payable Increase (decrease) in deferred liabilities Other assets and liabilities, net Net cash provided by (used in operating activities 12 797 Beadme 2007 & Later Cover Balance Sheet Income Statement Cash Flow Ratios Balance sh o Type here to search Edit Hydrogenics Corporation (HYGS/NASDAQ) Annual Consolidated Statement of Cash Flows Amounts Rounded to: Thousands Results for the Years Ending Dec 31, 2013 Dec 31, 2012 28 Cash flows from investing activities: Purchases of property, plant, and equipment Sales of property, plant, and equipment Purchases of marketable securities and short-term investments Sales of marketable securities and short-term investments Acquisitions, net of cash acquired Other investing activities, net Net cash provided by (used in) investing activities 37 Cash flows from financing activities: 38 Short-term borrowings, net 39 Proceeds from long-term borrowings Payment of long-term borrowings Proceeds from sales of common stock 42 Repurchase of common stock/treasury stock Dividends to shareholders 40 41 43 Edit DEG Hydrogenics Corporation (HYGS/NASDAQ) Annual Consolidated Statement of Cash Flows Amounts Rounded to: Thousands Results for the Years Ending Dec 31, 2013 Dec 31, 2012 Other financing activities, net Net cash provided by (used in) financing activities Net cash provided by (used for) discontinued operations Effect of exchange rate changes on cash, net Net increase (decrease) in cash and equivalents for period Cash and equivalents, beginning of period Cash and equivalents, end of period (12,797) (8,908) 13,020 4,112 s 54 53 Supplemental disclosures of cash flow information: Cash paid during the year for 55 Interest Income taxes (refunded) E Chapter 4. Problem 4C 2 Bookmarks Show all steps: ON Problem Hydrogenics Corporation This case is a continuation of Cases 24 and 3.4. (a) Open the financial statement analysis template that you saved from the Chapter 3 H ydrogenics Case. Click on the "Cover' tab at the bottom of the screen. Input the check figures for the Cash Flow section of this page. Click on the "Cash Flow' tab and input the data from the cash flow statement included for Hydrogenics in this case Note 25 includes additional input needed for the operating activities area of the cash flow statement Be sure to input the amount for interest paid at the bottom of the page (no amount is needed for income taxes paid). When you have finished inputting the data review the cash flow statement to make sure there are no red blocks indicating that your numbers do not match the cover sheet information check figures Make any necessary corrections before printing out your input and the summary analysis page that the template automatically creates for you Save the template on your computer or a disk in order to use it with subsequent problems in later chapters (b) Analyze the statement of cash flows for Hydrogenics Be sure to analyze the cash flows from operating activities, as well as the overall cash inflows and cash outflows for the firm Hydrogenics Corporation Consolidated Statements of Cash Flows Years ended December 31 in thousands of US dollar) Years ended December 31, (in thousands of US dollars) 2013 2012 $ (8,908) 1,758 $ (12,797) (1,607) Cash and cash equivalents provided by (used in): Operating activities Net loss for the year (Increase) decrease in restricted cash Items not affecting cash: Loss on disposal of assets Amortization and depreciation Other finance losses, net (note 17) Unrealized foreign exchange (gains) losses Stock-based compensation (note 13) Portion of borrowings recorded as a reduction from research and product development expenses or fixed assets (note 11) Accreted non-cash interest (note 11) Payment of post-retirement benefit liability (note 11) Liabilities for compensation indexed to share price Net change in non-cash working capital (note 25) Cash used in operating activities 712 2,065 (120) 631 (257) 577 (981) 288 (100) (934) 349 (97) 4,223 (8,879) (9,197) 768 11,631 (1,163) CHAPTER 4 Statement of Cash Flows 203 Investing activities Proceeds from dis Purchase of property s from disposal of property, plant and equipment base of property, plant and equipment (424) (2) (400) Payment of repayable Proceeds of borrowing (308) 1,621 1,182 (1,182) (note 12) Purchase of intangible assets (939) Cash used in investing activities (32) Financing activities (971) ent of repayable government contributions (note 11) eds of borrowings, net of transaction costs (note 11) (393) Proceeds of operating borrowings 1,782 1,412 Repayment of operating borrowings on shares issued and warrants exercised, net of issuance costs (1,412) 7,280 Cash provided by financing activities 8,669 bilact of exchange rate fluctuations on cash and cash equivalents held 302 Increase (decrease) in cash and cash equivalents during the year (1,197) Cash and cash equivalents - Beginning of year 13,020 Cash and cash equivalents - End of year $ 11,823 Supplemental disclosure Income taxes paid $ - Interest paid The accompanying notes form an integral part of these consolidated financial statements. 5,178 6,491 307 5,235 7,785 $ 13,020 $ Note 25. Consolidated Statements of Cash Flows Components of the net change in non-cash working capital are as follows: 2013 2012 $ 384 17 $ (1,632) 108 (2,678) (289) (973) (64) (Increase) decrease in current assets Trade and other receivables Grants receivable Inventories Prepaid expenses and other current assets Increase (decrease) in current liabilities Trade, other payables and provisions Deferred revenue 984 (1,614) (6,629) S (8,879) 4,223 $ (4.656) 15.138 $ 11,631 768 $ 12,399 Subtotal Liabilities for compensation indexed to share price G H Hydrogenics Corporation (HYGS/NASDAQ) Annual Consolidated Statement of Cash Flows Amounts Rounded to: Thousands Results for the Years Ending Dec 31, 2013 Dec 31, 2012 (8,908) S (12,797) Cash flows from operating activities: Income (loss) from continuing operations Adjustments to reconcile to net cash provided by operating activities: Depreciation and amortization Stock-based compensation Restructuring and impairment charges Increase (decrease) in provision for deferred income taxes (Gain) loss on sales of investments, acquisitions, and securities (Gain) loss on sales of property, plant, and equipment Other non-cash items, net Changes in assets and liabilities: (Increase) decrease in receivables (Increase) decrease in inventories (Increase) decrease in other current assets Increase (decrease) in accounts payable, accrued liabilities, and income taxes payable Increase (decrease) in deferred liabilities Other assets and liabilities, net Net cash provided by (used in operating activities 12 797 Beadme 2007 & Later Cover Balance Sheet Income Statement Cash Flow Ratios Balance sh o Type here to search Edit Hydrogenics Corporation (HYGS/NASDAQ) Annual Consolidated Statement of Cash Flows Amounts Rounded to: Thousands Results for the Years Ending Dec 31, 2013 Dec 31, 2012 28 Cash flows from investing activities: Purchases of property, plant, and equipment Sales of property, plant, and equipment Purchases of marketable securities and short-term investments Sales of marketable securities and short-term investments Acquisitions, net of cash acquired Other investing activities, net Net cash provided by (used in) investing activities 37 Cash flows from financing activities: 38 Short-term borrowings, net 39 Proceeds from long-term borrowings Payment of long-term borrowings Proceeds from sales of common stock 42 Repurchase of common stock/treasury stock Dividends to shareholders 40 41 43 Edit DEG Hydrogenics Corporation (HYGS/NASDAQ) Annual Consolidated Statement of Cash Flows Amounts Rounded to: Thousands Results for the Years Ending Dec 31, 2013 Dec 31, 2012 Other financing activities, net Net cash provided by (used in) financing activities Net cash provided by (used for) discontinued operations Effect of exchange rate changes on cash, net Net increase (decrease) in cash and equivalents for period Cash and equivalents, beginning of period Cash and equivalents, end of period (12,797) (8,908) 13,020 4,112 s 54 53 Supplemental disclosures of cash flow information: Cash paid during the year for 55 Interest Income taxes (refunded)