This new application methodology of cash flow "direct method", will add a multiple new ratios for a better understanding of the nature of In-flow and Out-flow operations of acompany occured during a fiscal period, namely like segragating and capturing the collections and disbursements by year where it was initialy initiated and by nature of payments and collections (On account - Prepaid "in advance" - Troc-Swap operation - ...) and many other significant major new ratios. The  procedure is an end-to-end application and results.

The Cash-flow direct method is always on hold and most of the companies do not apply it, because of the complexity for capturing and collecting the data. the cuurent actual procedures are very complex, demanding and costly.

Best Regards