Documente Academic
Documente Profesional
Documente Cultură
I Specific Analysis
1.1 Major Sources
a
b
c
d
e
1.2 Major Uses
a
b
c
2 Cash Flow from Operations (CFO) compared to Net Income > or <
Reasons;
a
b
c
d
e
3 CFO > Capital Expenditure (Capex)
4 CFO > Capex+ dividends
5 Excess Cash Invested
6 Other Major Items affecting cah flow
a
b
c
II Trends
1 Income
2 CFO
3 CAPEX
4 Dividends
5 Net borrowing
6 Working Capital
Accounts Receivable
Inventory
Proceeds from disposal of depreciable and other assets
Proceeds from sale of discontinued operations
Proceeds from sale of Class B common
Depreciation
Amortization of capitalized software
Working Capital Adjsustments (Decrease in Accounts Receivable & Inventory)
Net cash provided by (used in) discontinued operations
Restructuring and other unusual items, net
No
No
depreciable assets and capitalized softwares
Decrease
Increase
Decrease
Decrease
Increase
Decrease
17661
-20896
-3235
y2
241357
-99743
90602
107001
125215
Year 2
Accounts Receivable
Inventory
Proceeds from disposal of depreciable and other assets
Long-term borrowings
Proceeds from sale of Class B common
Depreciation
Amortization of capitalized software
Working Capital Adjsustments (Decrease in Accounts Receivable & Inventory)
Net cash provided by (used in) discontinued operations
Restructuring and other unusual items, net
No
No
depreciable assets and capitalized softwares
Increase
Increase
Decrease
Decrease
Decrease
Decrease
14249
-112426
-98177
y3
-105997
18616
47239
-17694
-22448
Year 1
Depreciation
Amortization of capitalized software
Working Capital Adjsustments (Increase in Accounts Payables)
Net cash provided by (used in) discontinued operations
Restructuring and other unusual items, net
No
No
depreciable assets and capitalized softwares
I Specific Analysis
1.1 Major Sources
a
b
c
d
e
1.2 Major Uses
a
b
c
2 Cash Flow from Operations (CFO) compared to Net Income > or <
Reasons;
a
b
c
d
e
3 CFO > Capital Expenditure (Capex)
4 CFO > Capex+ dividends
5 Excess Cash Invested
6 Other Major Items affecting cah flow
a
b
c
II Trends
1 Income
2 CFO
3 CAPEX
4 Dividends
5 Net borrowing
6 Working Capital
Purchase of plant, property, and equipment and other assets Purchase of plant, property, and equipment
Payments to retire debt Purchase of other assets
Purchase of treasury shares Purchase of treasury shares
CFO > Net Income CFO > Net Income
Yes
Yes
Capex
Increase in inventories
Increase in accounts receivable
Taxes
$1,072,610
$1,479,391
($1,290,662)
0
($112,820)
$254,157
Name of the Company: GAMMA CORPORATION
I Specific Analysis
1.1 Major Sources
a
b
c
d
e
1.2 Major Uses
a
b
c
2 Cash Flow from Operations (CFO) compared to Net Income > or <
Reasons;
a
b
c
d
e
3 CFO > Capital Expenditure (Capex)
4 CFO > Capex+ dividends
5 Excess Cash Invested
6 Other Major Items affecting cah flow
a
b
c
II Trends
1 Income
2 CFO
3 CAPEX
4 Dividends
5 Net borrowing
6 Working Capital
III Overall Assessment
Accounts Receivable
Inventory
Increase in deferred revenues and customer advances
Issuance of treasury shares, including tax benefits
Proceeds from issuance of debt
Decline
Decrease
Decrease
N/A
Decrease
Decrease
17661
-20896
-3235
y2
241357
-99743
90602
107001
125215
Year 2
Inventory
Accounts Payables
Issuance of treasury shares, including tax benefits
Proceeds from issuance of debt
Increase in deferred revenues and customer advances
Decline
Decrease
Decrease
N/A
Increase
Decrease
14249
-112426
-98177
y3
-105997
18616
47239
-17694
-22448
Year 1
I Specific Analysis
1.1 Major Sources
a
b
c
d
e
1.2 Major Uses
a
b
c
2 Cash Flow from Operations (CFO) compared to Net Income > or <
Reasons;
a
b
c
d
e
3 CFO > Capital Expenditure (Capex)
4 CFO > Capex+ dividends
5 Excess Cash Invested
6 Other Major Items affecting cah flow
a
b
c
II Trends
1 Income
2 CFO
3 CAPEX
4 Dividends
5 Net borrowing
6 Working Capital
NI > CFO
No
No
Year 2
Year 1
$74,393 $1,072,610
-1,290,662
373,248
62,942
-18,965
30,645
105,847
-
26,576
254,157