Bumpy Company CONSOLIDATED STATEMENT OF CASH FLOW The Year Ended September 30 In Millions 2018 2017 2016 Net profit / (lose) 1.7 (41.6) Hems not requiring cash outlays Depreciation and amortization 159 0 154.9 150.3 - Other 50 16.5 8.2 Net changes in working capital account balances 12 5 81.3 12.0 Cash flow generated by operating activities 178 2 191 1 151.9 Capital expenditures for tangible and intangible assets (72.3) (126.9 (131 2) Cash flow used in Investing activities (72.3) (128.9 (131 2) Net sales / (purchases of treasury share (0.8) Repayments of borrowings (60.8) (0.6] (0 2] Releases of debt security and other deposits 3.7 Cash flows generated by/ (used In) financing activities (61.6 10 8 3.5 Change in cash and cash equivalents 44.3 83.6 24.2 Cash and cash equivalents, beginning of period 320.0 286.4 242.2 Cash and cash equivalents, and of perlod 3742 330.0 286.4 SUPPLEMENTAL CASH FLOW INFORMATION The Year Ended September 30 In Millions 2018 2017 2016 supplemental cash flow Information: Interest paid 93.3 87.7 63.2Down Company CASH FOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2015 Cash Flow from Operating Activities 10, 169 Income the paid inhered strived 143 Net with provided by fused in) operating wives 1901 Cal Flows fromn Inventing Activities Puichair of Intangiblei Purchase of property, plant and equipment Net cath provided by (used in) Inventing activities 1531 2.561 Cash Flow from Financing Activities Love to related parties Proceeds from hive of thatm Cost of caphal rahting Not anh plovided by fused in] financing activities 7.010 Net imormore (decrease] in cash held (1445) 10,489 165 Cath at beginning of your 10 720 Cash at and of your Reconciliation of cash flow from operations with profit after income tax ProfitLoni cher Income Lix MI Non-cash flows In profit Depredation and amortization 140 Interest not paid in oh there banned wascris lee for munition Impairment of goodwill MA than baned ropeners Less in diportal of PPE 1 Imporment of rocchiobles Changes in someto and liabilities, not of the ofeity of purchase and disposed of subsidiaries (Tocreate) F decrease in trade and form debion 1434 (Increme) / decrease in other aborts (207 (Increme] / decrease in work in progress 744 increase / [decrease) in provision 76 150IV. Overall assessment 1. Based upon the evidence collected in steps I. II and Ill, what is your overall assessment of the financial strength of each entity? Rate each entity on a scale from 1 to 5 where: 1 = the company faces the risk of bankruptcy within a year; 2 = the company exhibits significant cash flow problems: 3 = some problems are noted, but the entity is not in imminent danger of failing: 4 = this looks like a stable (or growing) company with few cash flow problems; DUE 5 = the company is in excellent condition. not facing any apparent issues. V. Bonus Marks! Can you guess the country (or region) and/or economic sector in which each entity operates? Hint: there's a slight connection between the fictional name and the entity's principal area of business activity.UP Corporation STATEMENTS OF CASH FLOWS [in millions Years Ended March 31 2019 2018 Operating Activities Less) Income before income taxes and minority Intorests (50.014) 20,832 52 065 Depreciation and amortization 1 18,043 116,580 117 561 Ganilosses on revaluations and disposals of investments in securities, not (16.819) (34,020) Ganeshasses on disposals and impairments of beed assets, nut 10.448 8459 Not reversal of accrued pension and severnnoo costs (524) (32.522) (10.308] Interest and dividend Income 45.303) (7 224 Interest exporise 20,009 19 068 Other (24.309) (2315) Change in notes and accounts roughable - trade 58,338 12.179 (32 437) Change in spare parts and supples 9.3M (8.565) Change In accounts payable - trade (73,341) 10,775 93,502 Other 30.857 Subtotal 175.340 interest and dividends received 6,074 7:045 6 982 Inforest paid (18, 175) 410.300) (19-154) Proceeds from licensing card-related usage rights Income Loves paid 7 085 Net cash provided by operating activities 31.753 157 201 127.748 Investing Activities Purchases of Investment socums (165.919) (11 805) (25.635] Proceeds from maturity and sales of investment socurttion 182.123 34.071 50.306 Purchases of food assets (153.351] Proceeds from sales of fixed assets 45,789 118.759 Payments for miles of consolidated subsidiaries (139) 17321 Proceeds from sales of consolidated subsidiaries 143 8.811 91562 Loans receivable made (2 045) (1 397) (3 051) Collection of loans rocotable 1,763 3,182 4.790 Offer Not cash used in Investing activities (26 230) (56217) Financing Activities Decrease in short-le' borrowings, net PA7) (2 747) Proceeds from long-term loans 46.642 22,122 Repayment of long-term loans (132 018) (122 592) (112815) Proceeds from issuance of common and preferred stock 151.625 Fundemption of bonds (28 000) (70 600) (109 771) Dividends paid to stockholders Dividends pold to minority interests Other (2 429 (2.0831 (2.1091 Net cash jused inj provided by financing activities (53.009) Effect of exchange rate changes and consolidation adjustments (1.819 (5 342) 724 Not (decreased ) hereare in cash and oish equivalents (192 287 162 658 10 248 Cash and euth equhalonts of beginning of your 151.378 172 132 Cash and cinch equhodonbut and of year 161,740 354 038 191 378