9: The Cash Flow Statement 9.4: Analysing cash flow statements Analyse the three blocks of the cash flow statement of Ferrari and Marks & Spencer. Marks and Spencer (Retailer with Negative OWCR) ISIN Number GB0031274896 . . . Page 94 Cash flow Cash flow statement is on page: F9 Ferrari . ISIN NL0011585146 • Page 206 (pdf) Cash flow Analyze the three different blocks of the Cash-Flow segment of Ferrari in 2018-2019 (closed in December) and of Mark & Spencer in 2018-2019 (closed in March) and comment their operational performance and their Free Cash Flow. Using only the last year (2019), comment the consistency of each part of the cash flow statement with the income statement (for example the EBITDA and the Operational Cash Flow) and balance sheet (for example the variation of cash). What additional information does the cash flow statement provide with respect to the balance sheet and income statement?