Business of Radiology 101

Cash Flow: Investment Activities

Cash Flow from Investment Activities can be divided into two general categories: capital expenditures and monetary investments. Capital expenditures may include purchases of equipment, buildings, or money used to acquire another company. Monetary investments include cash flow related to loans, repayments, and payment of dividends. Thus, cash inflow from investment activities may include sale of assets or investments (stocks/bonds), while cash outflow may include purchase of assets or investments.

*  all values represent 1,000s of dollars.

      Year 0 Year 1 Year 2 Year 3 Year 4 Year 5
Net Revenues Δ
Cost of Sales  
Operating Expenses Δ
Operating Profit (EBIDAT)    
Interest Expense    
Earnings before Deprec, Amort & Tax (EBDAT)
Depreciation Expense    
Tax    
Net Income    
Cash Flow (cumulative)      
Cash Flow (annual)    
Net Present Value of Cash Flow discount rate  
Return on Investment      
Acquisition Cost     Price Renovation IT / PACS Sales Tax TOTAL  
    $  
Scanner Useful Life (yr)              
Scanner Residual Value (% of new price)          
Financing (Loan) Details     Money Down Principal Rate Term (yr)    
  Down Payment    
Interest Payment (annual, not monthly)   Year 1 Year 2 Year 3 Year 4 Year 5