The consolidated statements of cash flows and related note disclosure for Big Rock Brewery Inc. are in Exhibits 5.22A and 5.22B.

Question: Calculate Big Rocks net free cash flow for 2016 and 2015.

EXHIBIT 5.22A Big Rock Brewery Inc.'s 2016 Consolidated Statements of Cash Flows Consolidated Statements of Cash Flows (in thousands of Canadian dollars) Year ended December 30 Note 2016 2015 OPERATING ACTIVITIES $ (453) $ (1,075) Net loss for the year Items not affecting cash: Depreciation and amortization 2,559 2,388 continued Year ended December 30 Note 2016 2015 (65) 385 (111) 90 5 181 233 (151) 26 879 3,543 781 2,103 1,596 2,112 1,247 3,889 (1,375) 3,708 3,761 Gain on sale of assets Share-based compensation Lease incentive Deferred income tax expense (recovery) Net change in non-cash working capital related to operations Cash provided by operating activities FINANCING ACTIVITIES Increase in bank indebtedness Proceeds from long-term debt Dividend payments Cash provided by financing activities INVESTING ACTIVITIES Purchase of property, plant and equipment Purchase of intangibles Proceeds from sale of equipment Cash used in investing activities Net decrease in cash Cash, beginning of year Cash, end of year Supplemental cash-flow information Cash interest paid Cash taxes paid (7,691) (36) 143 (6,643) (325) 160 (7,584) (333) (6,808) (944) 1,484 540 $ 207 $ 540 $ 357 $ 181 57 241 EXHIBIT 5.22B Excerpt from Big Rock Brewery Inc.'s 2016 Annual Report 26. Change in non-cash working capital Accounts payable and accrued liabilities Current income taxes Inventory Accounts receivable Prepaid expenses Total change in non-cash working capital Year ended December 30 2016 2015 $ 67 $ 287 (51) 2,296 (209) (1,092) 927 (748) 145 38 $ 879 $ 781 Your answer is partially correct. Calculate Big Rock's net free cash flow for 2016 and 2015. (Show amounts that decrease cash flow with either a -signe.g. -15,000 or in parenthesis eg. (15,000). Enter amounts in thousands.) 2016 2015 Net free cash flow $ (4184) $ (4865) Is the trend positive or negative? Positive e Textbook and Media