Accounts Receivable (driver)
Revenue (or COGS)
Inventories (driver)
Cost of sales growth
Other current assets (driver)
Revenue
Accounts Payable (driver)
Cost of sales growth
Deferred revenue (driver)
Revenue
Other non-current liabilities (driver)
Revenue
Cash from Operations
How much cash did the company generate from operations during the period? Uses Net Income as a starting point and converts accrual based net income into cash flow from operations via series of adjustments.
Cash from Investing Activities
Capital expenditures / Asset sales and purchases
Cash from financing activities
New borrowing, pay down of debt, new issuance of stock, share repurchases, dividends
Capital Expenditures (inflow/outflow)
Cash Outflow
Purchases of intangible assets (inflow/outflow)
Cash Outflow
Asset Sales (inflow/outflow)
Cash Inflow
Purchases of debt/equity securities (inflow/outflow)
Cash Outflow
Sales of debt/equity securities (inflow/outflow)
Cash Inflow
Cash from Operating Activities captures…
the impact of retained earnings, current assets, and current liabilities (and the D&A part of fixed assets and intangibles)
Cash from Investing Activities captures…
the impact of long-term assets
Cash from Financing Activities captures…
the impact of long-term liabilities and equity
