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Cash Flow brief

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A discussion on cashflow
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  The cash flow statement reflects a firm's liquidity. The balance sheet is a snapshot of a firm's financial resources and obligations at a single point in time, and the income statement summarizes a firm's financial transactions over an interval of time. These two financial statements reflect the accrual basis accounting used by firms to match revenues with the expenses associated with generating those revenues. The cash flow statement includes only inflows and outflows of cash and cash equivalents; it excludes transactions that do not directly affect cash receipts and payments. These non-cash transactions include depreciation or write-offs on bad debts or credit losses to name a few. The cash flow statement is a cash basis report on three types of financial activities: operating activities, investing activities, and financing activities. Non-cash activities are usually reported in footnotes. The cash flow statement is intended to 1.    provide information on a firm's liquidity and solvency and its ability to change cash flows in future circumstances 2.    provide additional information for evaluating changes in assets, liabilities and equity 3.   improve the comparability of different firms' operating performance by eliminating the effects of different accounting methods 4.   indicate the amount, timing and probability of future cash flows The cash flow statement has been adopted as a standard financial statement because it eliminates allocations, which might be derived from different accounting methods, such as various timeframes for depreciating fixed assets. % in terms of Square Pharma (The market leader) Period 2011 2010 2009 2008 2007 Item sales  Net cash  provided  by operating activities sales  Net cash  provided  by operating activities sales  Net cash  provided  by operating activities sales  Net cash  provided  by operating activities sales  Net cash  provided  by operating activities Orion Infusion 3.23% 2.11% 3.83% 0.46% 4.08% 0.75% 4.16% 2.57% 3.96% NA Beximco Pharma 46.68% 43.25% 50.65% 46.90% 48.88% 19.56% 42.83% 35.40% 35.28% 21.37% Square Pharma 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%  Cash & Cash Equivalents at the End of the year: % in of Square Pharma (The market leader) Period 2011 2010 2009 2008 2007 Orion Infusion 1.04% 8.05% 3.13% 2.49% NA Beximco Pharma 88.39% 397.36% 409.09% 25.10% 37.92% Square Pharma 100% 100% 100% 100% 100% Beximco Pharma in 2009 observed 4times cash and cash equivalent of Square Pharma at the end of 2009 because Beximco issued Preference Share of BDT 4,100,000,000 at that time. It can be  justified by the drop (27.27 % of 2008) of cash generated from operations in 2009 that ultimately resulted into 40.85% drop in Net cash provided by operating activities. Same event occurred in Orion. But Square Pharma enjoyed continued growth in Net cash provided by operating activities in last 5 years.

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Jul 23, 2017

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Jul 23, 2017
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