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CFA Level 1
Financial Reporting and Analysis

Calculating Net Cash Flow from Operating Activities

Medium Financial Statements Cash Flow Statement

ABC Technologies Inc. provides the following cash flow statement summary for the year ended December 31, 2023:

Cash Flows from Operating Activities: Net income: $500,000; Depreciation: $100,000; Increase in Accounts Receivable: $50,000; Decrease in Accounts Payable: $20,000.

Cash Flows from Investing Activities: Purchase of Equipment: $200,000; Sale of Investments: $80,000.

Cash Flows from Financing Activities: Issuance of Stock: $150,000; Repayment of Debt: $60,000.

Based on this information, what is the net cash flow from operating activities?

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