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The Cash Flows Statement is the one of the 3 major financial statements (with the balance sheet and the income statement). Cash flow is determined by looking at three components by which cash enters and leaves a company: core operations, investing and financing, Changes made in cash, accounts receivable, depreciation, inventory and accounts payable are reflected in cash from operations. Cash Inflows are constituted with : Sales , Receivables Cash Outflows are constituted with : Inventories Costs, Fixed Costs, Labor Costs, Payables, Social Liabilities... The Cash Position corresponds to : Cash Inflows – Cash Outflows | Cash Flow From Operations |
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| | 1. Operating Cash Flow |
| NOPAT + Depreciation | | 2. Increase in Working Capital |
| Increase In Inventory |
| Increase in receivable |
| - Increase in payable | | 1 – 2 = Cash Flow from Operations | | Cash from Investment |
| Disposal of Fixed Assets |
| - Investments | | Cash from Financial Activities |
| Increase in common Stock |
| Increase in borrowing liabilities |
| - Dividends paid | | Total Cash Flow = Net Change In Cash |
Potential Cash Flow = Operating Income + Depreciation Net Cash Flow = Potential Cash – Changes in Working Capital – Investments Strategic Cash Flow = EBITDA – Changes in Working Capital – Investing activities
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Spec Sheets 
