Want another ready-to-use activity that brings the statement of cash flows to life with real companies? This classroom activity uses Peloton Interactive and Planet Fitness to show students two very different cash flow stories: a steady, profitable fitness franchisor and a consumer brand working its way through a turnaround. It includes condensed one-page statements of […]
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Tag Archives: statement of cash flows
New Activity for Class: Statement of Cash Flows: AMC Entertainment vs. Cinemark Holdings
April 16, 2026 
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Want a ready-to-use activity that brings the statement of cash flows to life with real companies? This classroom activity uses AMC Entertainment and Cinemark Holdings, two movie theater chains with dramatically different 2025 cash flow statements, to help students see what strong and struggling cash flows actually look like. It includes condensed one-page statements of […]
Continue readingNew Activity for Class: Statement of Cash Flows: Target Corporation vs. Wayfair Inc.
April 12, 2026 2 Comments
Target Corporation and Wayfair Inc. are both retailers, but their 2025 statements of cash flows reveal a fundamental difference in financial structure. Target reported net earnings of $3.7 billion and generated $6.6 billion in operating cash flows, then used that cash to invest $3.7 billion in capital expenditures, repay debt, pay $2.1 billion in dividends, […]
Continue readingWhat information is provided in Chipotle’s basic 2021 financial statements?
August 1, 2022 0 Comments
Chipotle Mexican Grill, Inc. (NYSE: CGM) is a publicly held corporation with more than $6 billion in assets. To follow are Chipotle’s four basic financial statements for its most recent year, the year ending December 31, 2021. Please note that all statements have been adapted and condensed for educational use and should not be used […]
Continue reading4 videos covering each of Facebook’s condensed and adapted financial statements
February 8, 2018 0 Comments
Recently, I created some videos about each of the four basic financial statements, using Facebook’s financial statements as the data source for the statements. I condensed and adapted each of Facebook’s financial statements into a shorter, more digestible length for the introductory accounting student. Here are the four videos and the related links: Video topic […]
Continue readingHow are Roku’s financial statements impacted by its initial public offering (IPO)?
November 21, 2017 0 Comments
On September 28, 2017, Roku Inc. (NASDAQ: ROKU) concluded its initial public offering (IPO) of 15,900,000 shares of its Class A common stock and realized net proceeds of approximately $219,420,000. The par value per Class A common stock share is $0.0001. Assume that the market price on the issue date was $13.80 per share. Ignore […]
Continue readingWhat information is provided in McDonald’s basic financial statements?
August 22, 2017 0 Comments
McDonald’s Corporation (NYSE: MCD) is a publicly held corporation with more than $31 billion in assets. It started in 1940 as a BBQ restaurant in San Bernardino, California. In 1948, McDonald’s switched to burgers, shakes, potato chips, and pie. Its Golden Arches are generally believed to be the most recognized symbol in the world. To […]
Continue readingHow do the sale of its Craftsman brand, a loan from a hedge fund, and the sale of real estate impact Sears’ statement of cash flows?
February 16, 2017 2 Comments
In January 2017, Sears Holding Corporation (NASDAQ: SHLD) sold its Craftsman brand for $900 million to Black & Decker, the manufacturer of power tools and accessories. That same month, a hedge fund affiliated with the CEO of Sears loaned Sears $500 million. Sears also has plans to sell about $1 billion of real estate assets […]
Continue readingWhat information is provided in Facebook’s basic financial statements?
August 23, 2016 0 Comments
Facebook, Inc., is a publicly held corporation and is frequently in the news. For example, in August 2016, it announced a new feature called “Lifestage,” which is an iOS app that emulates Snapchat and is designed to be used by teens. Also in that same month, Mark Zuckerberg sold $95 million of his Facebook shares. […]
Continue readingWhich is healthier from a cash flow standpoint, Sears or Wal-Mart?
April 26, 2016 0 Comments
Sears Holding Corporation (SHLD) announced in April 2016 that it would be closing 68 Kmart and 10 Sears stores during the second half of 2016. The stores it is closing have not been profitable for Sears and it is looking to improve profitability with the closures. Similarly, Wal-Mart Stores, Inc., (WMT) announced in January 2016, […]
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