Tamarack Outfitters 2025 (CAD thousands): cash from operating activities 460; PP&E, net rose from 2,140 to 2,400 after depreciation of 180 with no disposals; long-term debt rose from 1,000 to 1,100 with the current portion unchanged at 100; net income 480 and retained earnings rose from 900 to 1,300; no share transactions. Compute cash from investing activities, cash from financing activities and the net change in cash (outflows negative).
Tamarack Outfitters 2025 (CAD thousands): cash from operating activities 460; PP&E, net rose from 2,140 to 2,400 after depreciation of 180 with no disposals; long-term debt rose from 1,000 to 1,100 with the current portion unchanged at 100; net income 480 and retained earnings rose from 900 to 1,300; no share transactions. Compute cash from investing activities, cash from financing activities and the net change in cash (outflows negative).
Answer
Cash from investing activities → -440 · Cash from financing activities → 20 · Net change in cash → 40
Cells - Cash from investing activities · ±0 - Cash from financing activities · ±0 - Net change in cash · ±0 Capex = ΔPP&E net + depreciation = 260 + 180 = 440 → investing −440. Dividends = NI − ΔRE = 480 − 400 = 80; new borrowing = 100 → financing 100 − 80 = +20. Net change = 460 − 440 + 20 = +40, which takes cash from 180 to 220 — agreeing with the balance sheet.
Lyryx IFA Vol 2 §20.4, §20.6; Lyryx Intro FA §11.3