Cobalt Property — Cash Flow

Part 3 of 3 — turning balance-sheet deltas into cash flow

Closes out the Cobalt Property Group series: using the Year 1 → Year 2 balance sheet from Parts 1–2, this builds the Operating, Investing, and Financing sections of the cash flow statement, deriving Capex from a PP&E roll-forward note.

An increase in Accounts Receivable is a cash outflow adjustment, because it means some of Year 2's revenue was recognized without the cash yet arriving. An increase in Accounts Payable is the opposite — a cash inflow adjustment.

Using the calculator

1. Enter Year 2's Income Statement figures and both years' Balance Sheet line items — the CHANGE column computes itself.
2. Operating, Investing, and Financing cash flows build from those changes and from the PP&E roll-forward note.
3. Confirm total cash flow reconciles to the actual change in the Cash balance between Year 1 and Year 2.