CE SOFTWARE, INC.
Statement of Cash Flows
For the three months ended December 31, 2003 and 2002
(Unaudited)
 

 

2003

2002

Cash flows from operating activities:

 

 

   Net gain (loss)

$ 99,355

$ (117,956)

   Adjustments to reconcile net gain (loss) to
      net cash used in operating activities:
      Depreciation and amortization
         Property, fixtures, and equipment

5,771

21,103

         Purchased software

10,932

17,172

      Gain on product sale (note 1)

(93,936)

-

      (Increase) decrease in trade accounts receivable

(37,205)

46,735

      Decrease in inventories

7,533

10,939

      (Increase) decrease in other current assets and other assets

(6,136)

141

      Decrease (increase) in accounts payable and accrued expenses

(9,287)

40,056

      Decrease in deferred revenue

   (2,400)

     (2,400)

         Net cash (used in) provided by operating activities

(25,373)

15,790

Cash flows from investing and financing activities:
   Purchase of equipment

-

(3,703)

   Proceeds from product sale (note 1)

110,000

-

   Payments of long-term debt

        -

   (9,705)

      Net cash provided by (used in) investing and financing activities

  110,000

  (13,408)

         Net increase in cash and cash equivalents

84,627

2,382

Cash and cash equivalents at beginning of period

 541,137

  180,899

Cash and cash equivalents at end of period

$ 625,764
======

$ 183,281
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Supplemental disclosures of cash flow information:
   Cash paid during the period for interest

$   164
======

$ 10,694
======

Note 1: Sale of QuickMail software product

Balance Sheets        Statements of Operations        Statement of Cash Flow