Working with HFM Custom Rule

Session#18 : Cash Flow Calculation Part I

Presented By :Amit Sharma

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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.

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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 entitys cash balance at the
beginning and ending of the time period.

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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 theTotal Cash Flowfor the entity.

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HFM Metadata Structure

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'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

CF Depreciation

Depreciation

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

CF Differed Tax

Accrued Tax

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

CF Account Receivable

Short Term 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])

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Sub CashFlowCalc()
'Cash Flow from Operations
CF Inventory

Inventories

Hs.Exp "A#CFInven = A#Inventories.C4#Decreases

- A#Inventories.C4#Increases
CF Account Payable

Short Term 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]))"

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'Cash Flow from Investing

CF Property
Plants and Equipment

Tangible Assets

Hs.Exp "A#CFPPE = A#TangibleAssets.C4#Decreases

A#TangibleAssets.C4#Increases
CF Property
Plants and Equipment

Tangible Assets

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

Short Term
Investment

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

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'Cash Flow from Financing

CF Short Term Debt

Short Term Debt

Hs.Exp "A#CFSTDebt = A#ShortTermDebt.C4#Increases

A#ShortTermDebt.C4#Decreases
CF Long Term Debt

Long Term Loans

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

CF Long Term
Obligations

Long Term Pay

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)"

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CF Equity

Capital Stock

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

(A#PaidinCapital.C4#Increases - A#PaidinCapital.C4#Decreases)
CF Dividends

Dividends

Hs.Exp "A#CFDividends = A#Dividends

CF FX

CF Operations+CF Investing+CF Financing

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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Any Question?

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