Bega Company Cash Flow Analysis

Based on the income statement and balance sheet, we can get the cash flow statement for year 2002, 2003 and the first quarter of 2004. From the cash flow, it is obviously see that the main use of fund is for operations, materials purchasing, wages payment, interest payment etc. While the source of fund is from financing, bank loan and trade notes payables.

Comprehensive Annual Financial Report (CAFR) is a report used by cities, and local governments to provide the public with their financial records each year, while adhering to government accounting standards board (GASB) guidelines. The report presents a comprehensive picture of the reporting entity’s financial condition, it provides how funds are spent and allocated throughout the year.

In this cash flow we can see that the amount of cash earnings from operating activities is higher in 2012 than in 2011. WestJet had more sales and more net income in 2012 compared to 2011. Overall in flow of cash is also higher which a positive sign is for any company. That mean the company’s operating income is higher than the sales.

In 2007 the company was generating cash from everyday operations but the statement of cash flows shows that the company has had a negative profit from 2006 to 2007, but this is because More Vino has expenses that are higher than their sales

Two traditional approaches to fund programs are grants and donations. Grant funding is typically the largest revenue source for a human service organization. Vast arrays of different grants are available for funding purposes. The XYZ Corporation can utilize these funds from government private foundations. The second traditional fundraising method to fund programs is donations. Building a relationship with the community and having a confident CEO that will reach out for donations can impact the amount of donations your organization receives annually. The XYZ Corporation has a large clientele and therefore should be able to gain recognition within the community and gain donations.

Two other positive cash flow items were proceeds from property and equipment sales and proceeds from the issuance of stock. These two items accounted for $322 million in positive cash flow and greatly assisted the entity in establishing itself as a solvent organization.

Cash flow from operations is a key indicator of a company’s financial health, because without the ability

C. The company has cash inflow from its financing activities. Its main source for cash inflow is their credit facility which brings in $1 billion. The company also has cash outflow from its financing activities due to its repayment on things such as mortgage, long term notes, paying out dividends, and also stock purchases. (32)

The cash flow statement shows the amount of cash within a company. Items that affect the cash balance are listed on the statement. The first section of the cash flow statement is operating activities, which shows the cash flowing in and out of the company in relation to its business operation. The operating activities section also includes net income and the change in dollars of certain accounts listed on the balance sheet. The next section, investing activities, shows cash the company received and spent on a company's capital investments. The financing activities section shows the inflows and outflows of cash related to the company’s issued financial securities, which is also listed on the balance sheet and statement of shareholders' equity.

The lack of a cash cushion is one primary reason small businesses fail; therefore for small businesses, it is important to understand and manage the company 's cash cycle (Byrd, 2012). The cash flow statement records the amounts of cash and cash equivalents entering and leaving a company, and includes three components by which cash enters and leaves a company: core operations, investing, and financing (Heakal, 2010).

The cash flow statement consists of three parts: cash flows provided by operating activities of $13,831, cash flows provided by investing activities, and cash flows provided by financing activities effect of exchange rate changes on cash and cash equivalents of ($204)

Total cash flow in investing activities was a positive $36,329, and total cash flow from financing activities was a positive $421,441 (U.S. Securities and Exchange Commission). XM had a positive year in regards to Operating, Financial and Investing activities.

      The Statement of Cash flows is a very useful financial statement that can benefit investors, managers and even auditors. The statement of cash flows has not been around as long as the other financial statements such as the balance sheet or income statement. It basically “illustrates the way accounting evolves to meet the requirements of users of financial statements.” (Marshall, 2003) The statement of cash flows is designed to provide important information about the cash that a company has received or has paid out during a certain time period. It provides a reason for the changes of cash received and paid by a company by taking into

The project proposal will be critical analysed before it will established in South Korea. In the first assignment will looked in depth in political, country risk, FDI theories and motive for the project. In the second assignment, the cost of capital for the project was calculated, stating the risk for both the parent and subsidiaries.

In order for the company to run smoothly, SIA’s stakeholder also must know the company’s performance by seeing through SIA Annual Report and their cash flow. A cash flow is also an important tool for the company to make a decision. This project will also provide an analysis of Singapore Airline’s cash flow statement whether they are in a surplus or deficit