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Candela Corporation Analysis Essay

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Summary Analysis for Statement of Cash Flows
Year-ending 2002
For the year of 2002 Candela Corporation had a net loss of $2,154,000 which was calculated using the accruals method. For the business to reach the cash flows, non-cash expenses had to be added back. During these additions, the most important was additions were loss from discontinued operations. There is also notional interest on stock warrants which along with the loss from discontinued operations are the two most important subtractions. These were in respect of deferred taxes and foreign currency exchange rate differences. While analyzing the statement, I noticed the working capital showed receivables, in...

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