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HFM CashFlow Calculation

Cash Flow From Operations

Cash Flow from Operations measures the cash generated from the core business or operations of the business.

Cash Flow From Operations (CFO) = Net Income + Depreciation & Amortization +/- 1 Time Adjustments +/- Changes in Working Capital.

Cash Flow From Operations is a line item in the Cash Flow Statement.

Cash Flow From Investing Activities

Cash Flow From Investing measures the purchases and sales of long term investments including items such as capital expenditures, acquisitions, or investments in other securities such as stock and bonds.

Cash Flow From Investing = Net Capital Expenditures of Property, Plant, and Equipment (PPE) +/- Long Term Investments

Cash flow from investing activities will usually be negative. For most companies this represents investment in itself. Cash flows would only be positive when investments are disposed of.

Cash Flow From Investing Activities is a line item in the Cash Flow Statement.

Total Cash Flow

Total Cash Flow = Cash Flow from Operations +/- Investing Cash Flow +/- Financing Cash Flow Total Cash Flow of the entity is the sum of the Cash Flow from all activities including operating, investing, and financing activities. It is the total you find at the bottom of the Cash Flow Statement labeled “Change in Cash and Cash Equivalents”. The Total Cash Flow of a period of time will equal the difference between the entity’s cash balance at the beginning and ending of the time period.

Cash Flow From Financing Activities

Cash flow from Financing measures the activities that fund the company and stakeholders (debt and equity holders). These activities include issuing or buying back stock, issuing or repurchasing debt, and paying dividends to shareholders.

Cash Flow From Financing = Cash Received From Issuance of Equity or Debt – Dividends to Shareholders – Purchase of Outstanding Equity or Debt

Cash Flow From Financing Activities is a line item in the Cash Flow Statement.

Note: The above cash flows are segregated and detailed in the Statement of Cash Flow.

The sum of the three makes up the Total Cash Flow for the entity.

HFM Metadata Structure

 

 

Cash Flow from Operations

CF Income
Net Profit

Hs.Exp "A#CFIncome.C1#[None].C2#[None].C3#[None].C4#[None].I#[ICP None]

= A#NetProfit"&tops

Hs.Exp "A#CFDepr.C4#[None] = A#Depreciation"&tops

Hs.Exp "A#CFDefTax = A#AccruedTax.C4#Increases - A#AccruedTax.C4#Decreases“

CF Account Receivable

Hs.Exp "A#CFAcctsRec = (A#ShortTermRec.C4#Decreases - A#ShortTermRec.C4#Increases)

(A#ShortTermRecInterco.C4#Decreases.I#[ICP Top] - A#ShortTermRecInterco.C4#Increases.I#[ICP Top] - A#ShortTermRecInterco.C4#MOvement.I#[ICP Top])“

 

Sub CashFlowCalc()

'Cash Flow from Operations

CF Inventory

Hs.Exp "A#CFInven = A#Inventories.C4#Decreases - A#Inventories.C4#Increases”

CF Account Payable

Hs.Exp "A#CFAcctsPay = ((A#BankOverdraft.C4#Increases - A#BankOverdraft.C4#Decreases) + (A#ShortTermPay.C4#Increases - A#ShortTermPay.C4#Decreases) + (A#ShortTermPayInterco.C4#Increases.I#[ICP Top] + A#ShortTermPayInterco.C4#MOvement.I#[ICP Top] - A#ShortTermPayInterco.C4#Decreases.I#[ICP Top]))"

'Cash Flow from Investing

CF Property

Hs.Exp "A#CFPPE = A#TangibleAssets.C4#Decreases – A#TangibleAssets.C4#Increases“     

CF Property         

Hs.Exp "A#CFInvestNR = ((A#LongTermRec.C4#Decreases - A#LongTermRec.C4#Increases) + (A#LongTermRecInterco.C4#Decreases.I#[ICP Top] - A#LongTermRecInterco.C4#Increases.I#[ICP Top] - A#LongTermRecInterco.C4#Movement.I#[ICP Top]))“   

CF Short Term Investment

Hs.Exp "A#CFShortTInvest = ((A#ShortTermInvest.C4#Decreases - A#ShortTermInvest.C4#Increases) + (A#Investments.C4#Decreases - A#Investments.C4#Increases))“    

Hs.Exp "A#CFShortTInvest = ((A#ShortTermInvest.C4#Decreases - A#ShortTermInvest.C4#Increases) + (A#Investments.C4#Decreases - A#Investments.C4#Increases))“

'Cash Flow from Financing

CF Short Term Debt

Hs.Exp "A#CFSTDebt = A#ShortTermDebt.C4#Increases – A#ShortTermDebt.C4#Decreases“

CF Long Term Debt

Hs.Exp "A#CFLTDebt = A#LongTermLoans.C4#Increases - A#LongTermLoans.C4#Decreases“

CF Long Term Obligations

Hs.Exp "A#CFLTOblig = (A#LongTermPay.C4#Increases - A#LongTermPay.C4#Decreases) + (A#LongTermPayInterco.C4#Increases.I#[ICP Top] + A#LongTermPayInterco.C4#Movement.I#[ICP Top] - A#LongTermPayInterco.C4#Decreases.I#[ICP Top]) + (A#Provisions.C4#Increases - A#Provisions.C4#Decreases)"

CF Equity

Hs.Exp "A#CFEquity = (A#CapitalStock.C4#Increases - A#CapitalStock.C4#Decreases) + (A#PaidinCapital.C4#Increases - A#PaidinCapital.C4#Decreases)“

CF Dividends

Hs.Exp "A#CFDividends = A#Dividends“

CF FX

Hs.Exp "A#CFFX = (A#Cash.C4#Increases + A#Cash.C4#movement - A#Cash.C4#Decreases) - A#CFOperations - A#CFInvesting - A#CFFinancing”

 

 

            

                                                                                                     

 

 

 

 

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