February 2007
Intermediate to advanced
288 pages
6h 32m
English
book
Crash Course in Accounting and Financial Statement Analysis, Second Edition
by Matan Feldman, Arkady Libman
Content preview from Crash Course in Accounting and Financial Statement Analysis, Second Edition
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Cash Flow Statement
The cash flow statement is a summary of the cash inflows and out-flows of a business over a specified period of time (a fiscal year) (Exhibit 4.6).
| In millions | fiscal year ended Dec. 31, 2005 (52 weeks) | fiscal year ended Jan. 1, 2005 (52 weeks) | fiscal year ended Jan. 3, 2004 (53 weeks) | |
| Cash flows from operating activities: | ||||
| Cash receipts from sales | $ 36,923.1 | $ 30,545.8 | $ 26,276.9 | |
| Cash paid for inventory | (26,403.9) | (22,469.2) | (19,262.9) | |
| Cash paid to other suppliers and employees | (8,186.7) | (6,528.5) | (5,475.5) | |
| Interest and dividends received | 6.5 | 5.7 | 5.7 | |
| Interest paid | (135.9) | (70.4) | (64.9) | |
| Income taxes paid | (591.0) | (569.2) | (510.4) | |
| Net cash provided by operating activities | 1,612.1 | 914.2 | 968.9 | |
| Cash flows from investing activities: | ||||
| Additions to property and equipment | (1,495.4) | (1,347.7) | (1,121.7) | |
| Proceeds from sale-leaseback transactions | 539.9 | 496.6 | 487.8 | |
| Acquisitions, net of cash and investments | 12.1 | (2,293.7) | (133.1) | |
| Cash outflow from hedging activities | — | (32.8) | — | |
| Proceeds from sale or disposal of assets | 31.8 | 14.3 | 13.4 | |
| Net cash used in investing activities | (911.6) | (3,163.3) | (753.6) | |
| Cash flows from financing activities: | ||||
| Reductions in long-term debt | (10.5) | (301.5) | (0.8) | |
| Additions to long-term debt | 16.5 | 1,204.1 | — | |
| Proceeds from exercise of stock options | 178.4 | 129.8 | 38.3 | |
| Dividends paid | (131.6) | (119.8) | (105.2) | |
| Additions to/(reductions in) short-term debt | (632.2) | 885.6 | (4.8) | |
| Net cash (used in) provided by financing activities ... | ||||
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