Studying How Financial Statements Interconnect - Why Does 10k Not Reconcile?

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I'm trying to reverse engineer Apple's CFS from its BS/IS using their last 10K (issued 10/29). AR was 26,278 for Sep21 and 16,120 for Sep20 resulting in a change of 10,158 (cash outflow). However, AR under "changes in operating assets and liabilities" on the CFS is slightly less at 10,125. Why does the BS not reconcile with the CFS entry? Is it possible to perfectly build the CFS from the BS/IS from a 10K?

Balance sheet linkhttps://www.sec.gov/Archives/edgar/data/320193/000032019321000105/R4.htm

Cash flow statement linkhttps://www.sec.gov/Archives/edgar/data/320193/000032019321000105/R7.htm

4 Comments
 

historical changes in WC line items on the CFS never equate to if you manually calculate from BS figures year over year. Just hardcode the CFS figures as they're given and manually calculate it in the forecast period. They might match in like 1 / 10 companies you try it for 

 

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