Digby Cash Flow Case

The cash flow statement is comprised of three main areas; operating activities, investing activities and financial activities. Cash flow from operating activities includes Net Income, Depreciation, Extraordinary gains/losses/write-offs, Accounts Payable, Inventory, and Accounts Receivable. The sum of losses or profits in each of these sections will total the net cash from operations. The analysis will cover three years’ worth of data outlining high, lows, and/or trends. The comparison of our company’s, Q-Tech, health will be compared to Digby within the same time periods. The analysis and comparison will cover round 2, 5 and 8. In round 2, Q-Tech (Andrews) had net cash from operations totaling $12,374,000. Digby totaled $12,496,000, which …show more content…
We issued $40.436 million is dividends, purchased common stock in the amount of $16.365, retired $33 million is current debt, and borrowed cash from current debt in the amount of $40 million. In comparison, Digby was better, but they were still in the read. Digby had -$22.164 in total net cash from financing activities. Digby also issued dividends to the sum of $20.364 million, had an early retirement of $7.854 in long term debt, retirement $40.763 million is current debt, and borrowed $46.818 million in cash from current debt. As shown in Figure 5 below, our net cash peaked out in Round 2, and then started a negative trend through round 8 with significate declines in round 7 & …show more content…
Total current assets totaled $51.05 million and total fixed assets were $94.453 million. This calculated total assets to be $145.5 million, which was ~13.73% greater than Digby. Digby’s total assets were $125.52 million, as shown in Figure 6. Round 5 proved to be stronger with our total assets at $218.64 million as shown in Figure 6. Digby fell short by $49.7 million, or -22.7%, at a total of ~$169 million. Our cash position was $55.62 million, which was almost double Digby’s cash position of $28.52 million. We also had a slight increase over Digby in accounts receivables by 28.2% and plant and equipment by 17.3%. Round 8 was the final round in a negative trend. Cash and accounts receivables were down from the previous rounds to $25.5 million and $17.8 million, respectively. Inventory increased to a total of ~$48 million. This calculated our total current assets at $91.308 million. Plant and equipment costs remained the same from the previous round at $273.1 million, while accumulated depreciation declined more to a total of ~-$142.9 million. This resulted in our total fixed assets at $130.227 million. Our total assets were $221.5 million. Digby beats us out by 35% with total assets at $299.231 million as shown in Figure