Using a Cash Flow Statement to Your Best Advantage – Third in a Series

When experienced credit professionals examine a cash flow statement, the first thing most of them want to know is how much cash does the company generate? To learn the answer they head for a line item entitled net cash provided by operating activities (also known as net cash from operations, cash flow provided by operations or cash flow from operating activities). Glance at The Coca-Cola Company's first quarter 2011 consolidated cash flows statement and you'll see the beverage giant had net…