CERTYNEX IFRS ACADEMY

Queltis's statement shows: operating cash flows +620,000, investing cash flows −410,000, financing cash flows −95,000. What does the sum of these three subtotals represent?

Profit for the period, which amounts to 115,000.

The net change in cash and cash equivalents, i.e. +115,000 before any exchange rate effect.

Queltis’s closing cash, which would amount to 1,125,000 when adding the amounts in absolute value.

Self-financing capacity, i.e. 210,000 excluding financing.