Guys, I am trying to build a financial model for Dell and I am having a pretty hard time with the Cash Flow statement and I would appreciate any help you guys can provide. The cash flow statement in Dell’s 10-K does not break down the items very clearly e.g they have a line item called “Change in non-current assets and liabilities” I need to know what Balance sheet accounts are used to calculate this line item so that I can link it to the appropriate Balance Sheet items. There are accounts called “non-current assets” and “non-current liabilities” in the Balance sheet but the increase/decrease of those accounts does not give the same number as in the Cash flow statement . How do I tackle this ?? Is there a way to figure out what non-current assets and liabilities have been used to calculate that cash flow item. Any help/guidance is appreciated. Thanks.
Its surprising if they dont provide a breakdown of what constitutes non current assets and liabilities in the notes to the accounts for the Balance sheet ? Usually changes in Stocks, trade debtors, creditors other payables etc would have to be evaluated from the balance sheet non current assets and liabilities breakdown.