We could see how is the cash for investments being allocated.-
How is the company financing their new capital expenditures, stocks or debt.A breakdown by division is very useful because:-
An analysis of the performance of each division is possible.-
Cash generated by division is a better metric of operational efficiency.I would use cash flow statements by divisions to:-
Determine if cash flows backup the current measurement of ROA.-
Find out which division is investing in new equipment and how.-
Compare each other division cash flows. As I mention later, I don’t think Professional
Services is being fairly compare with the other two divisions