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Cash Flow from operations to Current Liabilities ratio: 2013-2012 (restated) 2013 2012 Changes in CF-operations & CL Cash Flow From Op $101,485 $70,007 $31,478 31,478/70,007= 44.96% increase Current Liabilities $81,615 $49,836 $31,779 31,779/49,836 = 63.77% increase CF-O/CL 1.24 1.40 -0.16 (1.24-1,4071.40 - -11.48% decrease Cash Flow from operations to Current Liabilities ratio: 2012-2011 (restated) 2012 2011 Changes in CF-operations & CL Cash Flow From Op $70,007 $47,228 $22,779 22,779/47,228= 48.23% increase Current Liabilities $49,836 $54,134 -$4,298 4,298/54,134 = -7.942% decrease CF-O/CL 1.40 0.87 0.53 (1.10-0.8770.87 61.02% increase I (1.24-0.87)/0.87 = 42.53% Trend Analysis: Bankrate's operating activities for the years ended December 31, 2013 and 2012 generated a cash amount of $101.3 million and $70.0 million, respectively. The respective ratios for operating cash flows activities are 1.24 for 2013 and 1.40 for 2012. This amounts to a cash decrease of -11.48% for the years mentioned. On the originally filed 2014 10K (Pg. 55), the company explained that the cash increase was due to cash refunded and paid towards taxes for the respective years. Regardless of the increase in cash from operating activities, the company acquired a negative OCF ratio. This is due to the high increase to current liabilities. In liabilities, accrued expenses increased from Red Flag