Section 5: Statement of Cash Flows Learning Objective: Be able to explain the importance of the statement of Cash Flows. Identify significant items as inflows/outflows of cash in the Investing and Financing sections. 5a: Investing and financing items Current Year Prior Year (a) What is the largest item in the investing section? (b) is the item in (a) a cash inflow or outflow? (c) What is the largest item in the financing section? (d) Is the item in (c) a cash inflow or outflow? (List descriptions, not dollar amounts). Summarize the statement of cash flows as follows: Be sure to indicate whether the dollar amounts are in millions or thousands. *Some companies use the terminology "Net cash provided (used) by operating activities...." Use the language used on your financial statements. Make sure that you use ( ) where indicated. Numbers are right justified. 5b: The Statement of Cash Flows Current Year Prior Year Net increase (decrease) in cash from operating activities Net increase (decrease) in cash from investing activities Net increase (decrease) in cash from financing activities Ending balance in cash What concerns, if any, do you have about the company based on reviewing the SOCF? If you have no concerns, briefly explain why not. JOHNSON & JOHNSON AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS Collars i Millies) (Note: 1) 301 101 Cash flows from speruline artisti 5 14714 IS 15. TO VI . 10 7211 100 233 (1,141) (111) (1.141) 0.14) 0.475) (1 217) 01.016) cn 714 12652 5.141 (704) 144 21.536 (2 277) 40V 1,054 1425 23,411 1.15) (644) 5.951 (275) EN 23,101 0,670 3,303 (899) Adjustments to concearingsformering precionado frygtes Stuck has competin Assented Content consider wherever Net alfabesi Deferred Credite account meble wow Onges and liabilities ofeffets fem sind die Increase in reale Incine Increase in s payable and credit Increase there and current Increase Decree other concern abilities Net cash flows from operating activities Cash flows from investing activities Addition to property, plant and equipment Proceeds from the disposal of business, Acquisitions of cash acquired (1) Purchase Salex afin Gapport sportcity Other (primarily Scenes and me Nel cash wed by investigates Cash for financiag activities Didende so wharchas Hapucha af cock Proces showtem dehi Kepayant of short-term che Proceeds from long-term de anco Repayment of long-term dhe Prexceeds from the recitesteck optimployee withholding on Mackwards, net Cet apport agreements divity, Other Nefcathed by facing activities Fiffect of endurerate changes on cash and cash equivalent (Decrease increase in cash and cash equiva Cash and can even beginning of year (el) Cash and chequivalents, end of year (Nate) 0.347) 305 (7.32) 21.08 12.117 1987) (521) (20.825) 03.09) 3.65 10 13.920 3.167 330 4 46,190 4.2 (464) (9,917) (104111 13.221) 3.391 12.663) 7,431 11.064 1.114 (333) (294) 16.120) 99 3,320) 17.105 12 (100) 1 (2.23 954 100 45 (18.015) 19.494) 15.063) NO 12.4793 5 (1.3333 919 25 (173) (1310 (241) 283 17.824 18.107 9) (021 1810 17.305 Supplemental cash few data Cash paid during the year for Interest Limeres e of capital Increase 901 541 4619 995 925 4191 119 963 4570 Sepplemental schedule of new cash investing and financing activities Trock employee compensation and stock option planet of cash peace playee withholding to lock was Crveis of 5 1.937 21 1 Angelland File of an acquired Fur value of the same und controlling 34756 HO 7.823 (141 510 LOET (145) 99