Cash flow analysis of company „Transpo“ for 2019–2021
The article deals with the theoretical aspects of the cash flow statement analysis and presents the cash flow classification. Horizontal and vertical analysis of the financial statements of the transport company “Transpo” for 2019–2021 was performed: cash flows from operating activities, cash flows...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Šiaulių valstybinė kolegija / Šiauliai State Higher Education Institution
2022-06-01
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| Series: | Taikomieji Moksliniai Tyrimai |
| Subjects: | |
| Online Access: | https://ojs.svako.lt/TMT/article/view/56 |
| _version_ | 1797702858009739264 |
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| author | Simona Daugėlaitė Lina Kušleikienė |
| author_facet | Simona Daugėlaitė Lina Kušleikienė |
| author_sort | Simona Daugėlaitė |
| collection | DOAJ |
| description | The article deals with the theoretical aspects of the cash flow statement analysis and presents the cash flow classification. Horizontal and vertical analysis of the financial statements of the transport company “Transpo” for 2019–2021 was performed: cash flows from operating activities, cash flows from investing activities, cash flows from financing activities, cash flows, cash and cash equivalents were analized. The company's operating cash flows were mainly affected by net profit, depreciation and amortization expenses. The majority of cash flows from investing activities were related to the acquisition of fixed assets. Cash flows from financing activities were dominated by borrowings and repayments. The net cash flows generated by the company were negative due to high payments from the company's investment and financial activities.
Keywords: cash flow, cash flow statement, cash flow classification. |
| first_indexed | 2024-03-12T04:56:58Z |
| format | Article |
| id | doaj.art-ad81966f441c4200839dfe6eccede8ad |
| institution | Directory Open Access Journal |
| issn | 2783-6290 |
| language | English |
| last_indexed | 2024-03-12T04:56:58Z |
| publishDate | 2022-06-01 |
| publisher | Šiaulių valstybinė kolegija / Šiauliai State Higher Education Institution |
| record_format | Article |
| series | Taikomieji Moksliniai Tyrimai |
| spelling | doaj.art-ad81966f441c4200839dfe6eccede8ad2023-09-03T09:15:03ZengŠiaulių valstybinė kolegija / Šiauliai State Higher Education InstitutionTaikomieji Moksliniai Tyrimai2783-62902022-06-011115516960Cash flow analysis of company „Transpo“ for 2019–2021Simona DaugėlaitėLina KušleikienėThe article deals with the theoretical aspects of the cash flow statement analysis and presents the cash flow classification. Horizontal and vertical analysis of the financial statements of the transport company “Transpo” for 2019–2021 was performed: cash flows from operating activities, cash flows from investing activities, cash flows from financing activities, cash flows, cash and cash equivalents were analized. The company's operating cash flows were mainly affected by net profit, depreciation and amortization expenses. The majority of cash flows from investing activities were related to the acquisition of fixed assets. Cash flows from financing activities were dominated by borrowings and repayments. The net cash flows generated by the company were negative due to high payments from the company's investment and financial activities. Keywords: cash flow, cash flow statement, cash flow classification.https://ojs.svako.lt/TMT/article/view/56cash flowcash flow statementcash flow classification |
| spellingShingle | Simona Daugėlaitė Lina Kušleikienė Cash flow analysis of company „Transpo“ for 2019–2021 Taikomieji Moksliniai Tyrimai cash flow cash flow statement cash flow classification |
| title | Cash flow analysis of company „Transpo“ for 2019–2021 |
| title_full | Cash flow analysis of company „Transpo“ for 2019–2021 |
| title_fullStr | Cash flow analysis of company „Transpo“ for 2019–2021 |
| title_full_unstemmed | Cash flow analysis of company „Transpo“ for 2019–2021 |
| title_short | Cash flow analysis of company „Transpo“ for 2019–2021 |
| title_sort | cash flow analysis of company transpo for 2019 2021 |
| topic | cash flow cash flow statement cash flow classification |
| url | https://ojs.svako.lt/TMT/article/view/56 |
| work_keys_str_mv | AT simonadaugelaite cashflowanalysisofcompanytranspofor20192021 AT linakusleikiene cashflowanalysisofcompanytranspofor20192021 |