I am currently trying to do a three statement model for a beverage company, but having some trouble with a couple of line items (highlighted in yellow cells) and getting my balance sheet to balance.
This is my first time coming across a balance sheet with no cash balance, from my understanding they use all cash available for financing activities to pay out dividends, leaving ending cash on the cash flow statement at 0, therefore no cash line item. However, there is a line item called “deposits in cash management pools” which acts similar as a revolver but its a current asset, and withdrawals are recorded as an investing activity. Never seen anything like it before, so I don’t know how to approach it. As for the other line items in yellow cells, I’m having trouble with those too, so any help here would be very appreciated.