Cash Flow Components

OPERATING ACTIVITIES

Net Income

Add: Depreciation & Amortization

Change in Accounts Receivable (increase = negative)

Change in Inventory (increase = negative)

Change in Accounts Payable (increase = positive)

INVESTING ACTIVITIES

Capital Expenditures (CapEx) — negative

Proceeds from Asset Sales

FINANCING ACTIVITIES

Loan Proceeds

Loan Repayments — negative

Owner Draws / Dividends Paid

Cash Flow Statement

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