Direct UCA to Indirect Cashflow Formats
4 Components of UCA Cash Flow
1. Cashflow From Operations
2. Payments to Capital Owners
3. Cashflow From Investing
4. Cashflow From Financing
So, UCA Cash Flow = Differential Balance Sheet
We know that:
- Income Statement is a line item on the Balance Sheet
DBS describes the changes of each line item on Balance Sheet
We have shown:
- UCA Cash Flow is made up of Differential Balance Sheet & Income Statement
Therefore, UCA Cash Flow = Differential Balance Sheet
Number as an Adjective (NAA)
Describing what happened to the company, based on the numbers on its statements.
