Cash collections from customers:

Sales from the income statement
Subtract
increase in AR
decrease in unearned revenue
Add
decrease in AR
increase in unearned revenue

Cash payments to suppliers:

COGS as reported in the I/S
Subtract
increase in AP
decrease in inventory
inventory write‐off
Add
depreciation/amortization
decrease in AP
increase in inventory

Use of cash(‐):
increase in assets
decrease in liabilities

Source of cash (+):
decrease in assets
increase in  liabilities

CFO:
cash collections = sales - increase in AR
beginning receivables + sales - cash collections = ending ending receivables

cash paid to suppliers = -COGS + decrease in inventory + increase in AP

beginning inventory+purchase - COGS = ending inventory
beginning AP + purchases - cash paid to suppliers = ending accounts payable

cash wages = -wages - decrease in wages payable

beginning wages payables + wages expense - wages paid = ending wages payable

cash interest = -interest expense + increase in interest payable

beginning interest payable + interest expense - interest paid = ending interest payable

cash taxes = -tax expense + increase in tax payable + increase in DTL'

beginning taxable payable + beginning DTL + tax expense - taxes paid = ending TP + ending DTL

FCFF:
FCFF = NI + NCC (noncash charges) + [int * ( 1- tax rate)] - WC investment - fix capital investment
FCFF = CFO + [int * (1-tax rate)] - FC investment
FCFE = CFO - FCInv + net borrowing
net borrowing = debt issued - debt repaid

Cash flow ratios:

Performance ratio:
CF to revenue = CFO / net revenue
measure the CFO attributed to all providers of capital
 cash return-on-assets = CFO / average total assets
measure the return of CFO attributed to all providers of capital

cash return-on-equity = CFO / average total equity

measure the return of CFO attributed to shareholders

cash-to-income = CFO / operating income

measure the ability to generate cash from operations

CF per share = CFO-preferred dividends / weighted average number of common shares

variation of basic earnings per share measured by using CFO instead of net income

Coverage ratio:
debt coverage = CFO / total debt
measure financial risk and leverage

interest coverage ratio = (CFO + interest paid + taxes paid) / interest paid
measure the firm's ability to meet its interest obligations

reinvestment = CFO / cash paid for long term assets

measure the firm's ability to acquire long term assets with CFO

debt payment = CFO / cash long term debt repayment

measure the firm's ability to satisfy long term debt with operating cash flow

dividend payment = CFO / dividends paid

measure the firm's ability to make dividend paymentts from CFO

investing and financing = CFO / cash outflows from investing and financing activities
measure the firm's ability to purchase assets, satisfy debts, and pay dividends