The Statement of Cash Flows presents the cash movements in the period. It is broken into 3 segments, based on the way the cash was used/obtained:
- Cash used in operations: the core business activities – generally should be positive to show operations are making money.
- Cash used in investing: investments made to increase the business capacity – generally a negative figure shows the business is growing as cash is being used to expand future operations
- Cash used in financing: activity to fund the company – i.e. loans, external investors
Review the Statement of Cash Flows for Kenya Airways and click on the “hotspots” to learn more.
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