How did Dry Supply generate and use cash during the year 20 xy?

Referring to the commercial lending decision tree, how does cash flow analysis improve the process?

WORKSHEET DRY SUPPLY ABBREVIATED CASH FLOW REPORT FOR THE YEAR ENDING 12/31/20xy (S IN 000s) Cash Sources-Inflows Cash Uses-Outflows Cash profit (net income plus depreciation expense) Decrease in accounts receivable Decrease in inventory Increase in accounts payable Increase in notes payable or- Cash loss (net loss, offset by -or- Increase in accounts receivable -or- Increase in inventory -or- Decrease in accounts payable or- Decrease in notes payable depreciation expense Dividends Disposals of fixed assets Increase in subordinated debt New capital stock issued Decrease in all other assets Increase in all other liabilities -or- Fixed asset additions or- Decrease in subordinated debt -or- Increase in treasury stock -or- Increase in all other assets or- Decrease in all other liabilities Total cash uses - outflows $3 $43 Total cash sources- inflows $ -or- Increase in cash balance Result: Decrease in cash balance COSH FL OWS FOR THE YEAR ENDING