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FINANCIAL MODELING · OER
Back to Course|MODULE 03 · FINANCIAL STATEMENTS / L11 · STATEMENT OF CASH FLOWS PT 2

Statement of Cash Flows PT 2

3:42 · LESSON 11 OF 17
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0:02Welcome back.
0:04Let's complete the financing activity section and see if we can't get our Balance Sheet
0:08to tie out.
0:09Let's start off by making our borrowing being equals to the assumption for the amount we
0:15borrow in 2026.
0:17Then if I copy and paste this all the way down, let's see what that does.
0:21It says go from Assumptions C25, 26, 27, 28, and 29.
0:27If I look on my Assumptions, look that's exactly how I brought it in.
0:3226, 27, 28, and 29.
0:35So the copying and pasting works because the references are just running straight down
0:40that statement.
0:41But there's an important message on the statement that says all numbers that are keyed in to
0:47my Assumptions should be keyed as positives.
0:49That means when we bring those numbers in this Statement of Cash Flows, we need to adjust
0:54the impact on Cash through the formulas.
0:57So Cash Flows from financing would be equal to a positive if we borrowed, minus then a
1:05negative impact if we paid back, plus then a positive if we issue Equity, minus the negative
1:14if we buy back stock, and a minus if we pay dividends.
1:20Thereby our increase decrease in Cash would be equal to the sum of those three categories,
1:27Cash Flows from operating activities, Cash Flows from investing, and then Cash Flows
1:32from financing, giving us an increase of about a million dollars in year one.
1:38Again the modeling technique I'm always showing is by starting in column C, which we always
1:44know is 2026, by making appropriate references, and then copying and pasting it over so that
1:52we can see that our operating activities, our financing and investing activities yield
1:58for us an increase or decrease in Cash that's positive every year for those five years.
2:03And let's see what impact that had on the Balance Sheet.
2:06If we go to the Balance Sheet now, notice that which we had as false before is now true.
2:14So let's go ahead and take that off of the coloring because we want it to say that it's
2:20true now, and we can take that funky looking font off because we have a Balance Sheet that
2:26balances because in our first line we had the change in Cash being dependent upon the
2:34Statement of Cash Flows.
2:36And if we look to our Income Statement, we now see we have fully completed numbers as
2:41well for our Income Statement interest expense.
2:46So let's take that off and reminder that happened because we now have full Balance Sheet numbers
2:51that gave us an average balance that we multiplied by an interest rate to get us to an interest
2:58expense.
3:00We now have the model fully completed and you can check against your answers in the
3:06study where in the appendices under appendix one, it will show you what the actual model's
3:12projections are given our Baseline set of Assumptions.
3:17That completes the core of the model.
3:19We're next in the current set of, let's stop and edit that out.
3:28That completes the current core of the model.
3:31What we're next going to do is add in the four graphs onto the Dashboard to give our
3:37model some visual KPIs to review.
3:40We'll see you there.
45 segments