Using the companys Consolidated Cash Flow Statement prepare the following schedules.
Cash flow from Operating Activities
- Complete the following table:
| | For fiscal years ending |
| | 2020 | 2019 | 2018 |
| Net income | | | |
| Cash from (used for) operations | | | |
Cash Flows from Investing Activities
- Prepare a table showing the amount of cash used make capital investments, acquire businesses and other noncurrent capital assets and generate cash from sale or disposition of capital assets and business assets
Your table should look like the following:
| | For fiscal years ending |
| | 2020 | 2019 | 2018 |
| Capital Expenditures | | | |
| Cash Acquisitions | | | |
| Divestitures | | | |
| Sale (Purchases) of Real Estate Properties | | | |
| Other Investing Activities | | | |
| Cash from (used for) investment activities | | | |
Cash Flows from Financing Activities
- From the financing activities section, prepare a table showing how the company generated and used cash in its financing activities, such as by borrowing funds and repaying borrowings, issuing equity and repurchasing equity, and paying dividends.
Your table should look like the following:
| | For fiscal years ending |
| | 2020 | 2019 | 2018 |
| Short-Term Debt Issued | | | |
| Long-Term Debt Issued | | | |
| Short Term Debt Repaid | | | |
| Long-Term Debt Repaid | | | |
| Issuance of Common Stock | | | |
| Repurchase of Common Stock | | | |
| Common Dividends Paid | | | |
| Other financing activities | | | |
| Cash from (used for) financing activities | | | |
Required
- Discuss the 3-year trend for each major line item listed in the separate cash flow categories.
Notes:
- In your comments, please refer to the specific section of the cash flow statement that youre referencing.
ABC Company Cash Flow In Millions of the reported currency, except per share items. . Template: Period Type: Currency: Standard Annual Reported Currency S&P Capital IQ (Default) Restatement: Order: Conversion: Latest Filings Latest on Right Historical Units: Decimals: Capital IQ (Default) Cash Flow For the Fiscal Period Ending Restated 12 months Dec-31-2017 USD 12 months Dec-31-2018 USD 12 months Dec-31-2019 USD 12 months Dec-31-2020 Currency USD Net Income 1,594.0 1,341.0 1,243.0 1,059.0 Depreciation & Amort. 331.0 354.0 375.0 371.0 Amort of Goodwill and Intangibles 129.0 143.0 136.0 138.0 Depreciation & Amort., Total 460.0 497.0 511.0 509.0 (Gain) Loss From Sale Of Assets - (25.0) (26.0) Asset Write down & Restructuring Costs (Income) Loss on Equity Invest. (40.0) 0 118.0 141.0 (4.0) (1.0) 4.0 10.0 Stock-Based Compensation 35.0 37.0 39.0 44.0 Net Cash From Discontinued Ops. 17.0 (20.0) (4.0) 1.0 Other Operating Activities (114.0) 45.0 106.0 25.0 Change in Acc. Receivable (76.0) (69.0) 121.0 187.0 Change In Inventories (116.0) (109.0) 145.0 111.0 Change in Acc. Payable 188.0 (76.0) (63.0) 127.0 Change in Inc. Taxes (129.0) 50.0 (32.0) (108.0) Change in Other Net Operating Assets (213.0) (202.0) (108.0) 24.0 Cash from Ops. . 1,568.0 1,467.0 2,080.0 2,130.0 Capital Expenditure (360.0) (411.0) (413.0) (304.0) Cash Acquisitions (225.0) (378.0) (643.0) (1.169.0) Divestitures 593.0 Sale (Purchase) of Real Estate properties 27.0 - (100.0) ) Invest. in Marketable & Equity Securt. Net (Inc.) Dec. in Loans Originated/Sold Other Investing Activities 25.0 (2.0) 47.0 26.0 Cash from Investing (67.0) (764.0) (1,009.0) (1,447.0) Short Term Debt Issued 106.0 2,447.0 Long-Term Debt Issued 992.0 595.0 415.0 Total Debt Issued 992.0 701.0 - 2,862.0 Short Term Debt Repaid (100.0) (3.0) (1.906.0) Long-Term Debt Repaid - (588.0) (6.0) (660.0) (517.0) Total Debt Repaid (688.0) (9.0) (660.0) (2,423.0) Issuance of Common Stock 52.0 15.0 61.0 54.0 Repurchase of Common Stock (841.0) (1.736.0) (345.0) (17.0) Common Dividends Paid (434.0) (453.0) (468.0) (496.0) Total Dividends Paid (434.0) (453.0) (468.0) (496.0) Special Dividend Paid Other Financing Activities (43.0) (14.0) (47.0) (39.0) Cash from Financing (1,954.0) (1,205.0) (758.0) (59.0) Foreign Exchange Rate Adj. 69.0 (32.0) 1.0 6.0 Misc. Cash Flow Adj. (20.0) Net Change in Cash (384.0) (534.0) 314.0 610.0 ABC Company Cash Flow In Millions of the reported currency, except per share items. . Template: Period Type: Currency: Standard Annual Reported Currency S&P Capital IQ (Default) Restatement: Order: Conversion: Latest Filings Latest on Right Historical Units: Decimals: Capital IQ (Default) Cash Flow For the Fiscal Period Ending Restated 12 months Dec-31-2017 USD 12 months Dec-31-2018 USD 12 months Dec-31-2019 USD 12 months Dec-31-2020 Currency USD Net Income 1,594.0 1,341.0 1,243.0 1,059.0 Depreciation & Amort. 331.0 354.0 375.0 371.0 Amort of Goodwill and Intangibles 129.0 143.0 136.0 138.0 Depreciation & Amort., Total 460.0 497.0 511.0 509.0 (Gain) Loss From Sale Of Assets - (25.0) (26.0) Asset Write down & Restructuring Costs (Income) Loss on Equity Invest. (40.0) 0 118.0 141.0 (4.0) (1.0) 4.0 10.0 Stock-Based Compensation 35.0 37.0 39.0 44.0 Net Cash From Discontinued Ops. 17.0 (20.0) (4.0) 1.0 Other Operating Activities (114.0) 45.0 106.0 25.0 Change in Acc. Receivable (76.0) (69.0) 121.0 187.0 Change In Inventories (116.0) (109.0) 145.0 111.0 Change in Acc. Payable 188.0 (76.0) (63.0) 127.0 Change in Inc. Taxes (129.0) 50.0 (32.0) (108.0) Change in Other Net Operating Assets (213.0) (202.0) (108.0) 24.0 Cash from Ops. . 1,568.0 1,467.0 2,080.0 2,130.0 Capital Expenditure (360.0) (411.0) (413.0) (304.0) Cash Acquisitions (225.0) (378.0) (643.0) (1.169.0) Divestitures 593.0 Sale (Purchase) of Real Estate properties 27.0 - (100.0) ) Invest. in Marketable & Equity Securt. Net (Inc.) Dec. in Loans Originated/Sold Other Investing Activities 25.0 (2.0) 47.0 26.0 Cash from Investing (67.0) (764.0) (1,009.0) (1,447.0) Short Term Debt Issued 106.0 2,447.0 Long-Term Debt Issued 992.0 595.0 415.0 Total Debt Issued 992.0 701.0 - 2,862.0 Short Term Debt Repaid (100.0) (3.0) (1.906.0) Long-Term Debt Repaid - (588.0) (6.0) (660.0) (517.0) Total Debt Repaid (688.0) (9.0) (660.0) (2,423.0) Issuance of Common Stock 52.0 15.0 61.0 54.0 Repurchase of Common Stock (841.0) (1.736.0) (345.0) (17.0) Common Dividends Paid (434.0) (453.0) (468.0) (496.0) Total Dividends Paid (434.0) (453.0) (468.0) (496.0) Special Dividend Paid Other Financing Activities (43.0) (14.0) (47.0) (39.0) Cash from Financing (1,954.0) (1,205.0) (758.0) (59.0) Foreign Exchange Rate Adj. 69.0 (32.0) 1.0 6.0 Misc. Cash Flow Adj. (20.0) Net Change in Cash (384.0) (534.0) 314.0 610.0
