At the beginning of 2005, Mary Abrahams purchased a small business, the Turpen
Company, whose income statement and balance sheets are shown below.
The firm has been profitable, but Abrahams has been disappointed by the lack of cash
flows. She had hoped to have about $10,000 a year available for personal living
expenses. However, there never seems to be much cash available for purposes other
than business needs. Abrahams has asked you to examine the financial statements and
explain why, although they show profits, she does not have any discretionary cash for
personal needs. She observed, “I thought that I could take the profits and add
depreciation to find out how much cash I was generating. However, that doesn”t seem
to be the case. What’s happening?”
Question 1 Given the information provided by the financial statements, what would you
tell Abrahams? (As part of your answer, calculate the firm’s cash flows.)
Question 2 How would you describe the cash flow pattern for the Turpen Company?