Using Data Visualization to Analyze Cash Flows
DA13.1 Excerpts from the cash flow statements for 2016 through 2020 fiscal years of the three tech companies, Box, FireEye, and MobileIron are presented here.
	BOX	Box, Inc.
	Year Ending	Operating CF	Investing CF	Financing CF	End Cash Balance
	Jan. 31, 2020	$44,713	($13,296)	($53,416)	$195,586
	Jan. 31, 2019	55,321	-16,151	-29,567	217,756
	Jan. 31, 2018	61,822	-11,715	-19,830	208,076
	Jan. 31, 2017	-1,218	-7,572	479	177,391
	FEYE	FireEye, Inc.
	Year Ending	Operating CF	Investing CF	Financing CF	End Cash Balance
	Dec. 31, 2019	$67,537	($169,036)	$26,273	$334,603
	Dec. 31, 2018	17,381	-48,517	260,074	409,829
	Dec. 31, 2017	17,640	-59,323	-1,093	180,891
	Dec. 31, 2016	-14,585	-189,696	25,846	223,667
	MOBL	MobilIron, Inc.
	Year Ending	Operating CF	Investing CF	Financing CF	End Cash Balance
	Dec. 31, 2019	($2,406)	($494)	($7,298)	$94,415
	Dec. 31, 2018	14,157	3,891	732	104,613
	Dec. 31, 2017	3,036	22,991	5,763	85,833
	Dec. 31, 2016	-11,729	12,567	5,971	54,043
Instructions
There are five parts to this problem. Use Excel or the visualization software of your or your instructors choice to perform the following:
a.	In the space provided for part a in the Student Work Area, input a mathematical formula that calculates the net change in cash for each company and for each year. Input a value of zero for the burn rate if the net cash flow is positive. (Hint: Use the SUM function to calculate the Change in Cash for each company for each year). Note: The beginning cash balance plus or minus the net change in cash flows during the year may not reconcile to the ending cash balance due to exchange rate differences disclosed in Box, Inc.'s annual report.
b.	In the space provided for part b in the Student Work Area, calculate the burn rate for the years that there is a net decrease in cash flows. The burn rate is calculated by dividing the ending cash balance by the change in cash.
c.	Examine the components of calculating the burn rate. Which company(ies) have burn rates that cause you the least and the most concern? Explain.
d.	Create a separate clustered column chart for each company. Show the amount of cash flow by type of cash flow activity for the four years. Include a descriptive chart title, axes labels, properly formatted axes, and a legend for each chart.
e.	Describe each chart and what information each provides to investors.

a. Calculations for part a		b. Calculations for part b
BOX
Year Ending	Net Change in Cash		Burn Rate
Jan. 31, 2020
Jan. 31, 2019
Jan. 31, 2018
Jan. 31, 2017
FEYE
Year Ending	Net Change in Cash		Burn Rate
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
MOBL
Year Ending	Net Change in Cash		Burn Rate
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016