I need to consolidate the BS with the CFS so they "match" when I will be modeling the DCF. Big problems!

Hi all!

I am facing a big issue with the part of consolidating the CFS and BS so they "match." I am referring to the process that you have to go through to organize the BS and CF statements in such a way that they will flow into each other and there will be no items left on the BS without an equivalent on the CFS when you build your model.

The company I am analyzing is Norwegian Air Shuttle, so it's publicly traded but it's IFRS. They have the weirdest financial statements and the CFS is a total mess, I can't find anything in it, for example, they just added up Amortization, Depreciation and Impairments into one single item and they provide no reconciliation on their statements! The items are just all blended and I have no place to understand how to separate them.

I tried downloading the statements from Bloomberg, but those are the same or even worse, they just blend loads of items into something such as "other" that comprises like 70% of cash flows from operations and again, provide no details on what is in there.

What can I do in these cases? Just give up and analyze a different company? But there are people that do DCFs for this company, so they must be able to separate the items somehow. How can I proceed here? Maybe Reuters Eikon has better statements? (I never tried using it, but I have access)

Thank you!

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