What does it mean if a business has negative cash available for all debt repayment as shown on the quick cash flow worksheet? The business generated enough cash flow to cover the current portion of existing long-term debt, but not to cover any new debt. The business generated insufficient cash flow to cover its current portion of long-term debt. The business will need to sell some of its fixed assets to generate cash for any new debt payments. The business generated enough cash flow to cover any new debt payments, but not enough to cover current portion of long-term debt. S Quick Cash Flow in $000s) Company Name: WI (U) GFA (U) BEGINNING Net profit Plus: Depreciation, amortization expense Plus (or less): A Working investment Equals: Cash after operating cycle Plus (or less): A Gross fixed assets Equals: Cash after capital investment cycle Less: Dividends declared Equals: Cash available for all debt repayment Less: Current portion long-term debt (prior year) Equals: Cash available for other debt repayment Change in working investment ENDING Accounts receivable (net) Plus: Inventory Less: Accounts payable Less: Accrued expenses Equals: Working investment Beginning working investment Less: Ending working investment Equals: A Working investment Change in working investment BEGINNING ENDING Accounts receivable (net) Plus: Inventory Less: Accounts payable Less: Accrued expenses Equals: Working investment Beginning working investment Less: Ending working investment Equals: A Working investment Change in working investment Accounts receivable (net) Plus: Inventory Less: Accounts payable Less: Accrued expenses Equals: Working investment Beginning working investment Less: Ending working investment Equals: A Working investment Are any changes in income taxes payable, interest payable, prepaid expenses, investments, or miscellaneous other accounts large enough to distort quick cash flow? BEGINNING ENDING