Exhibit 3.25 Common-Size Statements of Cash Flows for Selected Companies (Problem 3.27) OPERATIONS Net income Depreciation Other (Increase) Decrease in accounts receivable (increase) Decrease in Inventories Increase (Decrease) in accounts payable 1 2 3 4 5 6 7 8 increase (Decrease) in other current liabilities Cash Flow from Operations 100.0%4.6100.0%(13)100.0%(1.5)100.036.3%26.5100.0%100.0%100.0100.0% INVESTING Fixed assets acquired (37.1\%) (64.0\%) (81.1\%) (165.7\%) (44.7\%) (13.4\%) (39.3\%) (153.4\%) Change in marketable securities Other investing transactions Cash Flow from Investing (44.8%)(7.7)(55.5%)8.5(67.5%)16.4 (75.1) (14.8) (3.5) (269.2%)(28.4) (75.4%)(15.9)(34.2%)(17.3)(74.0%)(40.6)(147.7%)232 ANANCING Change in short-term debt increase in long-term debt issue of capital stock Decrease in long-term debt Repurchase of capital stock Dividends (0.6\%) (7.4\%) (2.4\%) 7.9% 195 8.4 75.7% 33.1% 24.0 11.2 9.9 82.5 1.7 6.7 (9.1) (2.7) 17.7 (3.1) (27.6) (0.1) (7.0) (29.9) (50.7) (21.4) (26.9) (46.1) (43.5) (11.5) Other financing transactions Gash Fiow from Financing Net Change in Cash Growth in Revenues Exhibit 3.25 Common-Size Statements of Cash Flows for Selected Companies (Problem 3.27) OPERATIONS Net income Depreciation Other (Increase) Decrease in accounts receivable (increase) Decrease in Inventories Increase (Decrease) in accounts payable 1 2 3 4 5 6 7 8 increase (Decrease) in other current liabilities Cash Flow from Operations 100.0%4.6100.0%(13)100.0%(1.5)100.036.3%26.5100.0%100.0%100.0100.0% INVESTING Fixed assets acquired (37.1\%) (64.0\%) (81.1\%) (165.7\%) (44.7\%) (13.4\%) (39.3\%) (153.4\%) Change in marketable securities Other investing transactions Cash Flow from Investing (44.8%)(7.7)(55.5%)8.5(67.5%)16.4 (75.1) (14.8) (3.5) (269.2%)(28.4) (75.4%)(15.9)(34.2%)(17.3)(74.0%)(40.6)(147.7%)232 ANANCING Change in short-term debt increase in long-term debt issue of capital stock Decrease in long-term debt Repurchase of capital stock Dividends (0.6\%) (7.4\%) (2.4\%) 7.9% 195 8.4 75.7% 33.1% 24.0 11.2 9.9 82.5 1.7 6.7 (9.1) (2.7) 17.7 (3.1) (27.6) (0.1) (7.0) (29.9) (50.7) (21.4) (26.9) (46.1) (43.5) (11.5) Other financing transactions Gash Fiow from Financing Net Change in Cash Growth in Revenues