Advanced Cash Flow Analysis

1. Introduction
2. EBITA (Traditional Cash Flow) 00:006:01
3. Snider Corporation 00:19:17
4. Income Statement 00:19:38
5. Source Document 00:20:16
6. Personal Cash Flow (Business owner/Guarantor) 00:44:28
7. Global Cash Flow 00:53:59
8. Uniform Credit Analysis Cash Flow (UCA) 00:55:10
9. The Simpson Co. Statement of Cash Flows 00:56:51
10. Sample Contractor - Balance Sheet - Actual 00:57:31
11. Sample Contractor - UCA Cash Flow 00:59:19
12. Other Cash Flow Models - Cash Basis Cash Flow 01:07:39
13. Other Cash Flow Models - Fixed-Charge Coverage Ratio/Free Cash Flow 01:11:14
14. Other Cash Flow Models  - Commercial Real Estate 01:17:11
15. Miscellaneous Cash Flow Analysis 01:22:44
16. Exhibit #1 01:23:14
17. Exhibit #2 01:30:43
18. Exhibit #3 01:36:57
19. Conclusion 01:40:34
20. Presentation Closing 01:44:54

• 

  David L. Osburn, MBA

  David is the founder and managing member of David L. Osburn & Associates LLC, a Las Vegas-based business training and contract CFO firm that provides seminar/keynote speeches for various groups including CPAs, bankers, attorneys, credit union employees, credit managers, trade groups, and busines [...]

  View Full Profile

• Amortization 00:09:25, 00:12:57, 00:21:49
• Balance Sheet 00:19:37
• Cash Basis Cash Flow 00:55:21
• Cash flow (CF) 00:02:11, 00:11:18, 00:15:52, 01:07:39, 01:40:50
• C Corporation 00:11:32
• Debt Coverage Ratio (DCR) 00:14:06, 00:23:25, 00:35:10, 00:54:25, 01:21:13
• Depreciation 00:09:22, 00:12:35, 00:21:45
• EBITDA 00:06:14, 00:09:15, 00:15:58, 00:22:00, 00:29:13, 01:11:31
• Expenditure 00:12:54, 01:08:28
• Fixed Charge Coverage (FCCR) 01:11:19
• Free Cash Flow (FCF) 01:15:13
• Global Cash Flow 00:53:59
• Income Statement 00:19:41, 00:23:37
• Limited Liability Company (LLC) 00:12:25, 00:17:40, 00:42:10
• Personal Cash Flow Statement 00:44:31
• S Corporation 00:11:34
• Uniform Credit Analysis Cash Flow (UCA) 00:55:06, 00:59:40

Amortization: An accounting term that refers to the process of allocating the cost of an intangible asset over a period of time. It also refers to the repayment of loan principal over time. (investinganswers.com)

Balance Sheet (BS): A financial report that summarizes a company's assets (what it owns), liabilities (what it owes) and owner or shareholder equity at a given time.

C Corporation: A C corporation, under United States federal income tax law, refers to any corporation that is taxed separately from its owners. A C corporation is distinguished from an S corporation, which generally is not taxed separately. Most major companies are treated as C corporations for U.S. federal income tax purposes.

Cash Basis Cash Flow: Cash accounting reflects business transactions on a company's financial statements when the cash flows into or out of the business.

Cash Flow (CF): The revenue or expense expected to be generated through business activities (sales, manufacturing, etc.) over a period of time.

Debt Coverage Ratio (DCR): The debt service coverage ratio, also known as "debt coverage ratio", is the ratio of operating income available to debt servicing for interest, principal and lease payments. It is a popular benchmark used in the measurement of an entity's ability to produce enough cash to cover its debt payments.

Depreciation: A reduction in the value of an asset with the passage of time, due in particular to wear and tear.

EBITDA: EBITDA stands for Earnings Before Interest, Taxes, Depreciation, and Amortization and is a metric used to evaluate a company's operating performance. It can be seen as a proxy for cash flow.

Expenditure: An expenditure is money spent on something. Expenditure is often used when people are talking about budgets.

Fixed Charge Coverage (FCCR): The fixed-charge coverage ratio (FCCR) measures a firm's ability to cover its fixed charges, such as debt payments, interest expense, and equipment lease expense. It shows how well a company's earnings can cover its fixed expenses. Banks will often look at this ratio when evaluating whether to lend money to a business.

Free Cash Flow (FCF): Free cash flow (FCF) is the cash a company generates after taking into consideration cash outflows that support its operations and maintain its capital assets. In other words, free cash flow is the cash left over after a company pays for its operating expenses and capital expenditures

Global Cash Flow: Global Cash Flow analysis is used by financial institutions to assess the combined cash flow of a group of people and/or entities to get a global picture of their ability to service the proposed debt. Global cash flow should include all of an owner's business and personal income/salary, debt and other financial obligations, and liquidity. On the business side, cash flow is fairly straightforward: net income. + depreciation/amortization and interest. – dividends/distributions.

Income Statement: One of the three primary financial statements used to assess a company's performance and financial position (the two others being the balance sheet and the cash flow statement). The income statement summarizes the revenues and expenses generated by the company over the entire reporting period. (investinganswers.com)

Limited Liability Company (LLC): An LLC is a corporate structure where members cannot be held accountable for the company’s debts or liabilities. This can shield business owners from losing their entire life savings if, for example, someone were to sue the company. Can be a single member (much like a sole proprietor) or a multi-member. It shares certain traits of both corporations as well as partnerships or sole proprietorships. It is not a corporation.

Personal Cash Flow Statement: The personal cash flow statement measures your cash inflows (money you earn) and your cash outflows (money you spend) to determine if you have a positive or negative net cash flow.

S Corporation: An S corporation, for United States federal income tax, is a closely held corporation that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. In general, S corporations do not pay any income taxes.

Uniform Credit Analysis Cash Flow (UCA): The Uniform Credit Analysis, or UCA Cash Flow, is designed to help you identify where the business's cash is going and how it is being used.