20140113 finance workshop_module1_basicconcepts_part3
8
3 parts in the regulatory reporting 02/07/202 2 1 Balance Sheet P&L or Income Statement Cash Flow Statement Shows what the business owns, what it owes to lenders & creditors, and other obligations or claims on the assets at a selected point in time Shows whether a company made or lost money during the period being reported Shows where the cash that the company used came from and where the cash that the company generated went to during the period being reported Indication of the overall financial stability of the company Indication of the profitability of the company Indication of the ability to pay the bills
description
Transcript of 20140113 finance workshop_module1_basicconcepts_part3
3 parts in the regulatory reporting
08/04/2023 1
Balance Sheet P&L or Income Statement Cash Flow Statement
Shows what the business owns, what it owes to lenders & creditors, and other obligations or claims on the assets at a selected point in time
Shows whether a company made or lost money during the period being reported
Shows where the cash that the company used came from and where the cash that the company generated went to during the period being reported
Indication of the overall financial stability of the
company
Indication of the profitability of the
company
Indication of the ability to pay the bills
Cash flow statement shows details about where and how cash is used
08/04/2023 2
Example: Linkedin
Operations
Net income €21,610
Depreciation & other non-cash items €130,962
Change in working capital €114,498
Cash from operations €267,070
Investments
Change in long term assets €(433,028)
Cash from investing €(433,028)
Financing
Issue of equity €96,563
Issue of debt €0
Dividends €0
Cash from financing €96,563
Change in cash €(68,640)
Beginning balance €339,048
Ending balance €270,408
Change in cash due to exchange rates €755
Link with P&L
Link with Balance Sheet
The typical cash flow statement per phase
08/04/2023 3
Example: Linkedin
Cash flow from operations
Cash flow from investing
Cash flow from financing
Early-stage Growth Mature
The typical cash flow statement per phase
08/04/2023 4
Example: Linkedin
Cash flow from operations
Cash flow from investing
Cash flow from financing
Cash-out
Cash-out
Cash-in
Early-stage
The typical cash flow statement per phase
08/04/2023 5
Example: Linkedin
Cash flow from operations
Cash flow from investing
Cash flow from financing
Cash-out
Cash-out
Cash-in
Neutral or Cash-in
Cash-out
Cash-in
Early-stage Growth
The typical cash flow statement per phase
08/04/2023 6
Example: Linkedin
Cash flow from operations
Cash flow from investing
Cash flow from financing
Cash-out
Cash-out
Cash-in
Neutral or Cash-in
Cash-out
Cash-in
Early-stage Growth
Investors need to “fill the gap”
The typical cash flow statement per phase
08/04/2023 7
Example: Linkedin
Cash flow from operations
Cash flow from investing
Cash flow from financing
Cash-out
Cash-out
Cash-in
Neutral or Cash-in
Cash-out
Cash-in
Cash-in
Neutral or cash-in
Cash-out
Early-stage Growth Mature
Investors need to “fill the gap”
The typical cash flow statement per phase
08/04/2023 8
Example: Linkedin
Cash flow from operations
Cash flow from investing
Cash flow from financing
Cash-out
Cash-out
Cash-in
Neutral or Cash-in
Cash-out
Cash-in
Cash-in
Neutral or cash-in
Cash-out
Early-stage Growth Mature
Investors need to “fill the gap”
Investors get return
![[20대연구소]주간뉴스클리핑(20140113 0119)](https://static.fdocuments.net/doc/165x107/55aa88551a28ab6c798b45b6/2020140113-0119.jpg)
