Cash flow analysis of company „Transpo“ for 2019–2021

Abstract

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.