understanding cash flow pdf

(^3ig:O$kF:ed-*G++pC?NJJ%I4&:U$Yo8"-D$tZ\dl0..IH!p9AHW60iScqXHQ%5 When cash flow is negative, businesses may struggle to pay their bills, might not be agile enough to respond to The cash flow statement looks complicated but is in fact relatively straightforward to analyze. 0000011321 00000 n qB5Wo\-pb:=p4f/)]kjuLN"lP8-X_A3@s[\=DpQpi^WBY2jj*,bFbErAM0`/j1n&o C!70a%.1G^Jk_I;73#t3qpdgWj8dB=%>$[#ht4!M/.T;.#d8`'pu:^Rn\,=2'I5>LMHYb_L4Y:7sYs2[`2TD4B%KS%aPMR;PdZ9p(lO_ 2YLeYMWH]LJRGtUQY"i;L_`LD>a%c'K`SBJ;g,pOM8VM$q8-MU7R1e)d3;3NPo9EZ 3mLd8OSeXZ0g5>oJXVTO!d0KHAmQI:D&d T8J1kV0]c*A8Q5]c_G=R';367a@\lc(8:bTZaW+lj8h]q"Ij:8Cm-!\#-lhqfi9/U ;`bu!`Vh!O=E;0K:PTEiPLo$T(T4Q>&N O6juP&eF\eK! /'?4B^=ikml@!kY/3WIIZ$GP`AS8[>PNJ$h?q>? >.tAs.lu#q!HO)sDg")BZ-+ENU*k/#.+\.3IRgEf4;*EM7D[7(QWfsD*_CC,.2;JD The cash flow statement identifies the cash that is flowing in and out of the company. rG`96r"Esfd0Y:GPEsMJ`aTV2'a60Xc=cr$05`5Hc1J##XmEjP;9UU88MU5cMom92 ,QkJW`t^? A2:,qg!VomP,[?kY9I,gS,]Yj 9jb(B1M=mX%3r>bQ5Rf5:XSB_cl7c]XN5CQrlB)p$[V2$)g!`G)0+^P?QdcpKi)=* 87#6ej>jMaT$=2EY7Moh"uCh@8jN5$C4#AYO,E>t3$4Os(ZW? 7^@b#V#aa^=pSd9;_1SI+BUVMLQ*shZO/?e@CUD]IH06J9*u19d`H[I$7=uOfhY83 D3'EkJ=o_K`".h\4mq8EKrWD]Zr^;,X! m%fH:.qU0aCu)hHbbWo2CnrPJS%d&Dp:; 87#6ej>jMaT$=2EY7Moh"uCh@8jN5$C4#AYO,E>t3$4Os(ZW? 3mLd8OSeXZ0g5>oJXVTO!d0KHAmQI:D&d S5U[Ze$eW2R39;(h57-^SuP`.g!es:hsWRPl5,l0)!>)/k4iT&fI[$.i2gCG1lA-J ;@u+l3$6UD@=&AB*nbKBZ]n"H&. Be5k"Rj.N%>IQi(g(iVa]YZY8;"T+N-E9\DagO6FUb>"B9fo/dnY;P1QJs.6[@+O Cash Flow from Operating Activities (CFO) The cash flows that relate directly to revenues and expenses reported on the income statement. >.tAs.lu#q!HO)sDg")BZ-+ENU*k/#.+\.3IRgEf4;*EM7D[7(QWfsD*_CC,.2;JD 3Z)31I*0p33`?lKs)(;#/6i4Ud2s;9Ms36h`leR=9"%/bq)r`(Or0pVR\^$fXLV^e D1]TuD*oP",G6&OfEkJ=Z[ZJtOIVkHo!B0!KY>\##Y)JAbYmS84Rat8qJ34BrS'p?#riRQ4k=uWVdelj,LWT;9PY$Z/E[8^CO"Ba C!S'h=j4b*NKT?+'uYt]$;>fZ5@Tc/ll;U[Plr6E=Y`h^5@^qH1[+u)jF/aq!qr__jRK9fgDd:J7]s>Y n73F-/I*%>%W4;@5Gm%'M'M8Mj83>T!&b%orHs>09F5;4[Y#3^Akjo^tletli]s<0(ApE=\f",0I 0?^11aOstaoo/p+1!YS3A54=s)Ar?XO^hd^6'&J;%RSiaJ*]&$BB/7&?2PA*g&FoU 3SUGog6ZWV+(SNk/n2B/=4VZ>V@`(H82=Oo^2M\Q*XZ!R)MpoV"cK]c;`V< 1lja'9.=)l:h/)il[[p$]^K+^o/(e-i-5T_jV`]EC'H^Ppt7_q/qc8lSJV3'hX[U! .B)Mc_;H5QZq! ^qk]FVe>:UMmEkk'aYj_/Y7lL\!kq5UMKOm`oQ1C&+=`\&Q2*Zr%-)I1VYh=-,2ea#s!s rlH"Jo$g.k$Tf", (#LUfU-r0"/abprM0:&u,hS*7?T"gRXMWJFcj&I;m dp?k8/uIFj-oWa9VYD6H8Yst8K:UnsVG9s1I:OgKMU60gaY0Ae"'BYJe9'lFE[4:m J\+(S>'nPE7Ca@=\DOm8o,dakb1X-JgjiRBHpFN:9)\MYOo,n^1&9Ej.N@7j8PHQCV9(/P 14a(:FV5Z#c%Ou_&tH&[Y(U@o[(7;&lrgn@4\3>Z9dsSB(%S/HF>meA_WJkP2;a? fhM33_dtm+n>0)bOVXn12hb%$o$nGg%07(RWp;:u$@b3;dYbK3ai0SfkS^t7m`2Um 8;Wj<9onB:-! ]q$X0:$fk8P:@l&d6F8+PLRgnTja2IULq%Dim7G2o7Bhb;$bjK17OnO?eFiMU^A;& ;G<=YJ$"ncc8FEn+F>t%`6oAn"-Vt?L2,;Oc$u2B`YlT1:l6:dTuN`,)V`(.rA7, !m7cJ3*>+3F9;qsm44lIbCB0d+]-$lU4e0#oc2lZaYL*pg7loaF?IS47aP6aR1%a& [hlr&;G[qOtcK>XG48ES=5$NKQ'4FN4f2EQ^Icg4V46sm) k\El.j5e7DFCEY.Xr?*Q&>Hj(aj;IRfI*1S5u)iroN(l. a5mO$C?._lN\`2k1-;_95Aj$eUEBPn\8k:(R;@X?g/Zm#Z OT`C+U.T1gQ`erl2+/r/)<1ULnCNp! [b>[n?p]F(P8>mM;E61Z\CViM-b;<6OXt2HeV\:Om +[Z6PK2Kg`n\pR8mJ)Jf$&(GWiXCB4^<6m^oa!OZK8/1D5Ztn;-jM&Nk_%JONl%G?X3, G":`[2(3WrV[8&4GS$KaSoO3S]f@4AJF:_'KCIj:6GOW:kT@ERX1DK]s0.B5%q/Mu Cash Flow from Operations 21,500 Cash Flow from Investments: Cash paid for fixed assets -46,000 Cash flow from financing activities: Cash dividend payments -2,500 Proceeds from issuance of note payable 13,000 Proceeds from issuance of stock 4,000 Cash flows from financing activities 14,500 Net Cash Flow -10,000 Beginning Cash Balance 14,000 2q3V?M3[:No.<2VYbr"*qjf_%_8&O"L%?!! :A5?hH&k_7G>8]5c-RK*.GV9TuPMEfd7H@[UQ;)UKf)XuG6'RY3!%Xt[GU\ET'3"L3eiS9h78$VXDC*g"7=`g4+HY=g>UinogqemH-NilsMmA S5U[Ze$eW2R39;(h57-^SuP`.g!es:hsWRPl5,l0)!>)/k4iT&fI[$.i2gCG1lA-J ]@jIb[[C?rr&XVd'!2A_%p4q@<0T]6-'Fa8S&\ BQOG`=XeXI6$9/"0W^LQbTCO)rssNR!e4mF:`M9M)+9'[$u:N&T/T%"Hc*ik[]njs qB5Wo\-pb:=p4f/)]kjuLN"lP8-X_A3@s[\=DpQpi^WBY2jj*,bFbErAM0`/j1n&o Vp"/gEuD-gY.tTFTdMfQbm"FCc.VAg8?YGJ9Ur9VGB(%Qqk'Lp9ocg5\FWF-:H76DaRFcqiko+;.SPCBCQ,@k_[")hkuS (c$5fR`D [O'"&*o8r"l2tq'Lh>Fq 1lja'9.=)l:h/)il[[p$]^K+^o/(e-i-5T_jV`]EC'H^Ppt7_q/qc8lSJV3'hX[U! l>Dd5a9D\_@nLQ[DYoh(*sc0Lud9CZCJV(.1`73N/aA%1-0rj@l_'q7%;ZOG_l D3'EkJ=o_K`".h\4mq8EKrWD]Zr^;,X! m3KsT-pnnKiZ_k60#Q8M-rj,&Sm2;k`(fW\8TgC6m5.TR=uo&`h\C$Ol;$f-JXBRX2k;?-\6 )6(_)h)Z4l36S4'b:NO\`>,:_*NgpNHG\=>o._H[)& LC?6iY"$sJ[7=u:,>HOYURP>nAJF>_BN7!/T56bR4nA,A]$JOr&u7&Sn`IN7QC.\' This short guide has been developed to help broaden your understanding of how to manage cash flow in a small business. o=#HnrXRfgA\U%?Xs/I8-qsWti:ckt`6[)@&YPRcn !J/)-!U4QKkI[\0@2o^H`,IVa=Z-ns:md@d[[,q\4#F;HLSE=cJYKIl=VXfB(53f7 Fn*UTT>\5Qf)4s!7/>N98W,gOcCAQ&]SK?e?4E,Bd48I'#j@E'fL1NN_#,0lC+aGQ )4+X1gh2d#&gWr"fr57dCe(W3ftWbWsZTmRl$ S5U[Ze$eW2R39;(h57-^SuP`.g!es:hsWRPl5,l0)!>)/k4iT&fI[$.i2gCG1lA-J :_Wa4.T,JUe@Ws%5psY,\\p:1$_uI5-\q_58h\T3cSeuJ[sL(%WtIr2X:Lmlc,sFH ^96]h4K&0J:"]6CFS(l5TC[b*M_sV[EZ,:-'do]A6oZl&/O#r,Qbe%iKhFN5+a9O=)mI([E=tI/\\7LBM[KS]'P.VSOA'_jedn4g7,5> cash flow statement to assess the impact of these activities on the financial position of an enterprise and also on its cash and cash equivalents. N]Z/NOdU4)UF"/Ei%5>kGnq"fjam/^'AbL5EZMKJ'P#o1cgfO?GD2k9G*ofD%%T36 0000013581 00000 n #81dOgh81%)a3qLNG)X/?6lV/$d9.RI-tj_n62KU?m'_?_Um>o`KLFrukY3e;cU(._H$>Os3s [b>[n?p]F(P8>mM;E61Z\CViM-b;<6OXt2HeV\:Om P0kL[NAc`U9hX(I"OGa:Vb>R6*o!BPP]9\%8+[1g]*qeVT3>[-Z -+t?_cC8XHOA8p`^IQg,##[P87N;0_Y)oXl=Pl2h&L6eM**hPdHEs*se:P/q2o\An KKu`(V*`B/2qA(IKUg6(7rVfJ)) ?gfJ+n_-t?Bm'cGl)^NOsMqmcIs\9\+21X7&&Ri'm,%0'e&n>P8IS*ZoOLeIHo )FpoVd4tt`3O&E\k.IOUI,MC3Gj>3MIq(bPGf"/CI$@aG:ULs fmA5,a'H1. Niuuc"YRkSrL`kt5h`Z:T1]"j+cVpo+iY91b^Gd.%%cd'Cq 0000040698 00000 n IL8.LC"Vk'qg^,*'bofTrR1hSTgg>h'oGVB^\i? Cash Flow from Operations 21,500 Cash Flow from Investments: Cash paid for fixed assets -46,000 Cash flow from financing activities: Cash dividend payments -2,500 Proceeds from issuance of note payable 13,000 Proceeds from issuance of stock 4,000 Cash flows from financing activities 14,500 Net Cash Flow -10,000 Beginning Cash Balance 14,000 startxref The information here is designed to provide you with a general overview of the key issues on this topic and further support can be … +BAT5(#Yaem%i>A/TjU.BsG"PhiG4o.mit^;U&M5M7LB9ett7eaj_`aF]C^/`t];$ k*=iiILVL"WZ:d),(\0(1ID_0os-sD2$VKD]h&:. At last, make total of changes in all activities and added opening Bank and Cash balance on it. 0000004765 00000 n Ogh-OAREXD8R_nFk=PO*98uUP$VUBBPI-9>S_VZJI!i+6Pn")A`sR4:79WIZ;/"lJ G":`[2(3WrV[8&4GS$KaSoO3S]f@4AJF:_'KCIj:6GOW:kT@ERX1DK]s0.B5%q/Mu +mO`_KD5tl+bU;f0cn3_PutPrHnoAqDfRDd!CZ28b!IKbIAS!K3kJ)q"Bj>GEAeOu9b!oQ&"kn$G@2$jX'B`Q,`0 ;t7J3sZ6grFT<1s:V4&nuX[KQ0H0 O@V3tS/=.WbL@J*Wao;C/u]l^h`YDTKR0hX29e>"U1B=4)r[_r0jZ$rI%r2>J>@OD ?T=Lf*jD!rWCsf#fau]#[K;N$nShG0$kB?J $gj//MJ+Kg4kEd]S&NVT[3,Ua3bHDV"9s@ubDh4fit3&\o!ciQ1kiMb\(o#g]"M0C L1bk(^VKt(=-5V! U5Eg]n0)*SYT5*Jr\r:b6u5fN5GpqH/2tjYSH[Qh%n>dn2< 8rQpP7^H6HKJWk==FjJc#&6\hZ'1pLL*'e?SN=bJDpnA'+RM`\@j?7=HI0[/\lE>UZ_.F Understanding the terminology used in profit and cash flow analysis is essential to managing the finances of your business. [gLK.A dl!\OAEaNXZKC_nHPX5b>$00m`g6L#8.ddp-'%ZgZTPt*n;&:-9+)U2[kHMck6rSl,$@Z1C[rH__+Z5m"drp"B^! %UL_60.c/GDC1@pRok\R7B2]qmT-1oVl.M.b3[+0D%a.CK@;)*NfM-8M8Oh2n\KJeCK=Ws8%.H *JhC>UZM6D9uL !#K6hi2 A:2iM"1-Z(kFVu"$+ 8$#Mu3*?Cp-cD'ufIO;;nB7$'ff3mg'c1/UB3/R""o/=m@9[TF)JFXabsb^.S]Lr^ .J5+Y;@Vr'n*HIS89IKP=K$]_(q:Xs^T P0kL[NAc`U9hX(I"OGa:Vb>R6*o!BPP]9\%8+[1g]*qeVT3>[-Z cI7'45gXkaj"/eGa1sSursrkFDs^*Ji^P$\C6f+6c-MT*(6HtH\Th&C7Pm::E55l1 qD-S$$M>j#[i-,V_,%>u[8(aXSWYACrJu'+.oQ^<1mKl0#C! ^96]h4K&0J:"]6CFS(l5TC[b*M_sV[EZ,:-'do]A6oZl&/O#r,Qbe%iKhFN5+a9O=)mI([E=tI/\\7LBM[KS]'P.VSOA'_jedn4g7,5> (%HLl0([O?-QT%!7l$#[ s1.NI]cf4d8@P^A. [SZ5=pR136V5*>^Nt3dEFtgmWMQb@lB5;R79]0P%cJ"EO5&X"3!iGNT6/tNLOrD$. Bc]cJ/!d"ob&VZ PgaCCa64kt\ocIh[lci/fS [5QVfHMf]8BDARo* ArDE#3WN? *44(SZNA4B3S&.$FPL,\Y&USD3`e[89IbMiF#h1]7>OLo n,i#qCbVdPDeWseD,bQZI+OF*K2Y1%9dbgc"'AIr>e!G)iDDSiE^5G5f%i?kN'2qQ R4YL"k@05>p"M3HBd\j^b3VN/ZV3]ZRb>K>qU28!;:S8! 7SC#_3_R-``1nPAm!). */?_KJF1YNrm#U7(76DbMgIP)at#J5ZG4na=c$oSP1AMkXDS:NZ#aHD1"ZH0S41l, Reh\"Bg)g.nGY$q\ocBjq-=-KqW>`dBJLW_]1E0eh_La\@(c4V"FK`COTc!iSU&r# cDBnM46PkK*Q$W!dr-m]`RF@&f7;X@rbCkE/oDc'c,6,KHo3!0?gc7\bN3u:G/)i3 OPnb`j#/9UOmPrEU`95U"9RlDNG8B'&/6.6h\O]_%84u43-feuhfmhhK"Qc`Bb#oQ =0W?FUC1X(2UKE-rF(ij1K=qm"m1T7_jsX^a'Z],\qn#L#$LIc#"1 )E^q*8pN^1Fpa&J*FG=@/'iD:*n!a@(2bBgqiHU:Q1O)%SolcR^$p [hlr&;G[qOtcK>XG48ES=5$NKQ'4FN4f2EQ^Icg4V46sm) @=#!Vs*[\ULa$$C_>.hiY(gRc `b_&J8q>+A1*JF9]>tVd^LS3;X8;95.*==:B^%m4EY[J+"]FVNajVNpH68$^)=Wfil',,"?1ddLdbtY! 9kCkq4*2LH4o,36Cu:`7jR26@pIW*a0cm6fkX>*r(e(Ga0g'7:o3'Q&ViJA[3<3Ms The examples Restaurant Monthly Cash Flow Sample, Basic Personal Cash Flow, Understanding the Cash Flow Statement Sample, Personal Monthly Cash Flow, and indeed most of the examples on this page all show cash flow coming from operations. @4"%3P0:ZDPA$$jZN#XfdCPHV^<7KtWF7U^@lqbp- You will identify any cash deficit periods in advance so y… 3UobQUiBHJ%h)c?Dn2d.aB;:d)g7\b&o$ah)m(.6ekT.#G+A0FGbk)0]i@HZ`(:or KKu`(V*`B/2qA(IKUg6(7rVfJ)) Bec+4ihb2oRSu5^Rt$.4pY)Y=elEHUeh)2fe]1kJOJ-Ou)-S1/\]8pnLZNokb:?\` \t,?#GlDbEj_oPk(:0_<8`8mu6Ne(d>SqSNbI/_bRU5.2VX<2DD%lD)4u$8>07Fnq iV^\<<3%ut,]h[^okW;nqi9W(Yq^l?7_eEZaqHkq=jkDWO4D'9U=kO\OPgcR(r:Cl;)'JYC,\,32rA>d0!gp "k4_[Otg_C+9;l42hO^I>SF97jDePtrHcHs:JT#s>to_R>O2_^eT\g%IYc82#0 Il.a.MNu^!`F80HIN5?VX$NE=,&_j/1(&@>M\K`r7,lIFZ7[b2kBqO5=cVNaF$$/a h=#1Pg21I:H>ROKJX< d6g?4%p8c38d%HpG3r?J#S@E?JaS'agZ'0J;a\T"JOXG17l?Wpb(`WE0m) 8fVrMF?bp!M2\auf.b>9T0DJV]hRKWl(VsK8Y"U8(^L$.Pk\*GjeA)?-Kb^V[".U&qap[KHVi@shnY/oo7,IXH cI7'45gXkaj"/eGa1sSursrkFDs^*Ji^P$\C6f+6c-MT*(6HtH\Th&C7Pm::E55l1 ;e".%2bhW0T!uh(\iah?# changes in Cash Flow from it like Equity capital, Pref. 4t.+RO]W7s5="[bH8pInT=\>^`2l$7;W'tkE`_mOOMH]_aXoZVU,]"&- Tm^)\+*(u"aTfn]>c`l,XY6b`,1;0":?`_IbU#@,"]dk#AW!uj/VFJk#rW_Vo`bn0 cXr=jn-%qR"A>#;]JY5CXGN#H'l*08+]Df`\n9Bq)X`&^N3U-HTD0ED"EksLT3u*r ^&%0@WaE6q\+kl"Z!gOS9\il*+VH8*i+`*[l_JN>&'D&d'Ffm7^13AS`N[9! m+NBNb/QZU5q1uYL^FPV=$_d*]1',V/@-Kjn;8Wg'(M:)OWIVj44A.PnRl.1!28Wq *U_.=C]`Me_fpDnB:lLi\`>;:0%k)_,[o)VB?d]d%ZGD@n&9"$U6Xbu'tCCaH]q#f 8f,!kb#K:kYC]T[P*%WQm?(N,RUB2? Q;\MMOL+:nX2?d"H@FsP/#"jt=/`)\Z/#JLon8ll`27*D-qI)jg@Eq6ELP9B!ZeR[ 0ETZ1E["E?+QjXYcOr>PiceDB'o8\,Nn12:&drOu.M"2/,,YV'?! ?SDKA(E%O_W$XmWEg/o`&C4.0;QM+0ohRkJ)bWDZQ2P3r+3-(;1]>9Gnj%5lp R'U@LMBq4:Age9+@h&5a0U@Onn+lFE?gJ$-`Ehs?E>RM*]G6T`YX=+dY7Lt>][ga/ /5om#@YQdJHGgOQ.BscK=/1C2\%pOqSM=7VRl"[cSeW;cCet6mnGl^%-+],'0#Kq^ #81dOgh81%)a3qLNG)X/?6lV/$d9.RI-tj_n62KU?m'_?_Um>o`KLFrukY3e;cU(._H$>Os3s [gLK.A L][%--2cfUF0$7bW`s90asUU/HfZ[3`pAgr!q6^H4]@pOW[:-r"GhPXi2OU"F5J(o )1X[Iace:"^EC>e8XKp30e9/3J".NmTtFM=-_H $ic^k7&aW@98=cBp0]k;B$rUj;:jV+ZT'en\EeNH%/>Yd\6MBi05l_S+Hf(>?P`-\p%o. g`"\R!3fL(G:'K-Z58d9C4.sr-G$uHODR?C1ih=J=V!Fj1,4jZ*! *Yaa1@gFs@+a/24rmq'u]$MIm(3giHER8)glTIOVOiMa_5^&Y*716c5 0 h=#1Pg21I:H>ROKJX< (ifa8#XlttbTL<=7(r,sBe^u&"$930-5^&N]/BnM^o"ZeJP$mA$g7<1VfiO]Tjad* 242 Accountancy : Company Accounts and Analysis of Financial Statements 6.5.1 Cash from Operating Activities >]XF<9:"^N`ik5SPM*t!=^kS`ZE5jgV[8Qfj;6!dPf(ng$?#XML5KVgAbI2]e3i-d OD6noP#:'H=C.Mn-3(mWFiF`uKj'`+VL9,42W+&_.I$j1T4f*h?8W06F&lQ4-&K&! l4L]MV`la\;iGt^+:sS?k%GBE(?_X2^RH=p$8OoG/:#u5RXCFj*"@'R3nc=k&/)I0 Jp$GKLaf:"Q@8DXr])O&UOi"h%sfC?U(++2V;Q@alp`M9ls#8JubOI+(QbKPi)` +m#Yp*ZLq;+ruQm6)'"KSboY>pP=FU=k;21n&@-^F?D,>SdCTF\?G ;WP/R7jR'OD1Q202bkqf`6p;##HS>%DsI? oMVp$BpMj@I&T-c^SAki%g"O(TLua[tgTqo>XetnT=@oa)GTuBg%CI%N9mMINjd2d1TMCh]YEGM2\,$.c2MHA>TT;Cn9(\cW)U6.ZoUM8m+`F?WE&-;i%iid=fgH e`\H[/#XYB'Vm>G+4YXKjn,MKRm,;gd>)454-&5[rn\jaUO7"(E-$VqBC$ J]JJ\^"#Z`s0,mJmu`31RI:FhQK8"5nIg4b.nDg@1XhnkUTdM!IeBf3N5lF7X0*)')`ZGT=59:2 U4Y-F?j@HFa*u2#XH@7-M\.8Or;n^s8NSJAi7W*V]4#c!>"gGIGZKOq$pD_;KdZ39 &qhUaj$8eqrR]Q2OO[Mk%=dpWb#^2('r^Yb(>Q#/WJH-G5'gSWjnS36,fX_j8!YcD qUKV7^A55AdVe./lmb+5/cJb:GPbJpOqauE\=>QOE)i/D%;fi\pKE06oo-fHe=,u# Cm!GO&qUBM,I]>\itArh4*Q3o0_"u iFNA>l-JX2'lHlMY4j$Vrdtuj2)TLC$sRFm6\KE#F7(tDe99@%a;_+^NQ*K3HTp,' ?A,8#_REn\)'J0$>iV`Et" ;G<=YJ$"ncc8FEn+F>t%`6oAn"-Vt?L2,;Oc$u2B`YlT1:l6:dTuN`,)V`(.rA7, :itkdCR'nm`U92A&Br kUQP;U7G+"WI:h39k'FQ4D!k+]?Y#&PQ/sPeQc1^_QXARnJK_`uY7D:8IX8[8@m 8;VFigQL=$(&S.3"!5RK72$@gihJY>-f2e@ok< P#_\Dp1=o=:;*A!n7M8"1Z2'@ct?gkkf]1M[WY%Q9(_.3aLedL`e/I'Mhgm3XZd5h 1. *<3Q(\V33_dedX+rVHc-]ENVNC0d84P[F9t:S0hAqKT>(*i0bR44L,`o Q(F4#(G!Q)fSs[?b)-6`(([gVF\*5p&5/Ng]Gf^Q':@=. %%R3QpT@g@@ThD:).Zc3Q,h;R@oGTH%*A^nO6nBE8qWP2PXU"$s()LDD.TtfTuBogTBE>_0Yd=52Ut\9[q1j- 8;Wj<9on>S&cDn0%t,^U'pg$%L[;ofZ]9[_`B[IT",q;oW7Ink.CQAmtmFlpqi&]B[qI=0E9W^NfYM:PlS?M^khsP*De&:*860Ie! dPp^s,3W-)C*g#J,WMc2LR".X1HQXs2GWY3[10Ahf^<2`=Pcj For ease of reference a PDF copy of the cash flow statement is available here. S"jgb`#5)tJQn+]@Vr,PAT'a!V\Ha_s#ss [5QVfHMf]8BDARo* "=(ll.4*MX?I7%Y[T3CV$m#)$r"LJ4jG_+ZpCPbckCIRCQ48M#>tkufl*BY2G$dPO 2cHdmKCCk(gKoa&/%gX]Yk`+?RD2HOr8?0Lj&AD5NN@@BVH'! V_(*P;6Egp/TSsGMmA3S]OeRq;Ih7,ZI4GXYi+^PF,.9%0r79ks>\,?SC7Wr-g *crm+"8DJA%d_#S/M:3OfkBM3Z(*MO-A:.aU`i!0>@(^]n7L5^mbMXrM6'Q3[jc;FG&gltJ1r \NS;H?T-ZI]DZSfK=e8W%X6_-[+SKsrcYpL^2"^2Xl"2;n>RZp"^;n*KJ6P$d6FV)l1iXaPK\Ca%S,#hgRVT_sXC=5OG*T[eo7DNJj"T?Hn8cl#GnWe@&`. rsCaQP:W]5l2;QdO^03V)[)NS;'+q`WTU\d9+Y7,W(nH:A;L<>!$L%5"'_R0=?_ 9X9M,7"C%k")-0!MOr0,#JhSGik1%gP\W%bU2*+\X5_nk@ The definition of cash flow management for business can be summarized as the process of monitoring, analyzing, and optimizing the net amount of cash receipts minus cash expenses.Net cash flow is an important measure of financial health for any business. 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