Falcon Games — Cash Flow

The full indirect-method build, from scratch

A standalone Year 1 → Year 2 case: Accounts Receivable and Accounts Payable deltas, a depreciation add-back, and a Capex figure solved from the PP&E roll-forward note, all feeding one indirect cash flow statement.

Capex — the cash spent on new Property, Plant & Equipment — isn't given directly; it's solved for using the roll-forward note: PPE start of year + Capex − Depreciation = PPE end of year.

Using the calculator

1. Enter Year 2's income statement figures and Year 1 / Year 2 balance sheet line items.
2. The cash flow statement assembles itself from the resulting CHANGE column.
3. Check that the net change in cash matches the actual Year 1 → Year 2 change in the Cash line.