Download - Alfa, Beta, Gama
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S. No. Items1 Operation
Major sources
Major Uses
2 InvestmentMajor Sources
Major Uses
4 Financing
Major Sources
Major Uses
5Whethter CFO
Profit
6W et er ExcessCFO invested
7W et er CFO orCFI used for
8 Trends
Profit
CFO
Capex
Dividend
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Net Borrowing
Working Capital
9OverallAssessment
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Framework 1 -Analyzing Cash Flows ofBeta companies.
1991
Cash received from customers $83,865
Cash paid to suppliers and employees 77,820
0
marketable securities purchase 8,000
proceeds from the issuance of commonstock 23,082
proceeds payment of subordinated 5,000
Profit is greater than CFO.
No
No
profit has increased by 21.57 % ascompared to previous year.
Increased by 40.2 % as compared toprevious year.
Increased by 31 %.
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in this year company borrowed hugeamount of money in some project.
The beta corporation is going the right wayand making profit .
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1990
cash received from customers $73,273 cash received from customers
cash paid to suppliers andemployees 65,480
cash paid to suppliers andemployees
0
Capital expenditure 4,600 capital expenditure
proceeds from the issuance ofcommon stock 141 proceeds payment of subordinated
Net payment under workingcapital line of credit 2000
Net payment under working capitalline of credit
CFO is greater than profit. CFO is greater than profit.
yes yes
yes yes
Profit has increased by1147.24 % as compared toprevious year.
After 1989 company is going toright direction .
increased by 90%. Possetively.
Increased by 26%.
in this year company has hugeamount of money invest in capitalassets.
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in this year company debtdecreased by 77%.
in this year also company hasborrowed huge amount of moneythat means company is going to beinvest in some project.
same same.
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1989
$51,110
46,589
0
3,650
4,400
860
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S. No.1
Depreciation andamortization = 828,560
Tax = 105,614
2 0
Purchase of plant,
property, and equipment=737,548
4
Treasury share includingtax benefits = 239,653
Purchase of treasuryshares=240,719
5 Yes
6 Yes, CFO Excess invested
7 Both
8
Profit
In this year company'sprofit have decline by (-93.0) % as compared toprevious year.
Major Uses
Framework 1 -AnalyziItems 1991
Operation
Major sources
Major Uses
InvestmentMajor Sources
Financing
Major Sources
Major Uses
Whethter CFO Profit
Whether Excess CFOinvestedWhether CFO or CFIused for financing
Trends
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CFO
CFO has increased by27.41% as campare toprevious year.
in this year company hasinvest huge ammount ofmoney to purchase Fixedassets.
decreased by 19 % thatmeans good sign foracompany.
9in t is year company isgoing to right way.
OverallAssessment
CapexDividend
Net Borrowing
Working Capital
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Depreciation andamortization = 796,201
Depreciation anamortization =686,738
Account receivable =241,357
Account Receivable= 373,248
0 0
Purchase of plant andequipment= 1,027, 625
urc ase o p anand equipment ,
property= 1,223,038
Treasury shareincluding taxbenefits= 296,225
Treasury shareincluding taxbenefits = 230,733
0
Purchase of treasuryshares=270,231
Purchase of traesuryshares= 814,958
Yes Yes
Yes, CFO Excessinvested
Yes, CFO ExcessInvested
Both Both
in this year companyprofit has decreased ascampare to previousyear from 93.06 %.
n s yearcompany is in goodposition but afterthis year company isgoing decline.
ng Cash Flows of Gama Companies.1990 1989
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in this year CFO hasincreased by 3.06 % ascampare to previousyear.
In this year CFO is1,479,391.
Same situation.
company has investhuge money topurchasing fixedassets .
Decreased by 56% thatmeans company payingdebts quikly.
in this yearcompany hasborrow low ammontof money.
same situation. same situation.
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S. No.1
Depreciation 168.4
Accounts payable 91.3
2
Depreciable and other assets 157.0
Investment in depreciable assets 129.7
4
proceeds from long term debts 44.4
payments of long term debts 126.5
5 CFO is greater than profit.
6 YES
7 BOTH8
Profit Continuing loss.
CFOCFO increased by 40.2 % ascampare to previous year.
in this year capex decreased by 37%.
in this year dividend was 0.
Net borrowings decreased by99 %as campare to previous year.
Financing
Major Sources
Major Uses
Whethter CFO Profit
Whether Excess CFOinvestedWhether CFO or CFIused for financingTrends
Capex
Dividend
Net Borrowing
Working Capital
Major Uses
Items 1991Operation
Major sources
Major Uses
Investment
Major Sources
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9
the company was going to loss fromcontinue operations so that menascompamy was going to bebankruptcy.
2
1
3
4
1
Alpha Corporation
Beta Corporation
Gamma Corporation
Framework 2 for Class exercise:Likely to declare Reasonable Cash Flowbankruptcy soon some problems noted
OverallAssessment
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Restructing and other unusual items. 384.1
Gain from sale of investment and otherassets 119
Proceeds fronm the sale of discontinuedoperations. 407.3
investment in depreciable assets 174.4
proceeds from long term debts 167.7
payments of long term debts 544.8
CFO is greater than profit
YES
BOTH
Continuing loss.CFO increased by 90.8 % as campare toprevious year.
in this year also capex has decreasedin this year dividend has decrease by 72.30%as campare to previous year.Net borrowing decreased by 259 % ascampare to previous year.
Framework 1 -Analyzing Cash Flows of Alfa companies.1990
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the company was going to loss fromcontinue operations so that means companywas going to be bankruptcy.
3 54
Outstanding Cash FlowFew Problems
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Depreciation 263.4
Accounts Receivable 45.2
Depreciable and other assets 94.1
investmnt in depreciable assets. 303.06
proceeds from long term debts 305.0
payment of long term debts 91.7
CFO is greater bthan profit
YES
BOTH
Continuing loss.In this year CFO was $ 46.8millions.in this year also capex hasdecreased. in this year company hasdividend paid $26.0 millions.In this year Net borrowings was$139.8 millions.
1989
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Same situation