Also attach the firms annual reports in the assignment in picture format for referencing from where the data has been taken from till when

Cash flow analysis
Cash flow analysis is done on the most important aspect of financial analysis for any given Company. Cash flow analysis is important because it gives us insight into the cash trends in the company.
Cash flow analysis also helps us in analyzing the cash generated through various activities and where the company is investing the cash generated through the business activities. Apart from this if any external cash is infused in the company that is also analyzed through the cash flow analysis.
 
There are three major sources of cash utilization in the company. Out of these three sources generally the cash is generated from the two sources that are cash is generated through the operating activities and cash is generated through the financing activities. Whereas cash is consumed in the third act which is cash used in investment activities.
In this report, we will discuss the all three sources of cash generation and cash utilization.
Cash generated through operating activities
Generated through operating activities is one of the major sources of cash flow in the organization. The cash generated through the operating activities gives us detailed information about how the cash is generated by the business operations in the organization. There are several parts which come under the cash generated through the operating activities. In this report, we will discuss in detail each line item which is associated with the cash generated through the operating activities.
The first line item in generated through operating activities is the depreciation and amortization as we know that depreciation and amortization is the non-cash expenses incurred in the income statement of the company therefore when we are making the cash flow we need to add back the depreciation and amortization because the cash is not actually incurred on such expenses.  The trend of depreciation and amortization in a company Rio Tinto has been constant in the past 3 years.
The second line item in the cash generated through operating activities is investment and the Asset impairment charges which are loss book by the company on the sale of undervalued assets again it is not the cash loss of the company and hence is adjusted in the cash generated through the operating activities. We can see that impairment charge has followed a fluctuating trend in the past 3 years in the year 2015 the Asset impairment charges was $2,791 which has reduced to $796 in 2017.  However, it is generally the trend of the Asset impairment charges because asset impairment is charged once in every 3 to 4 years therefore in that particular area the value of asset impairment increases and in other years it is at the constant level.
The third line item in the cash flow is the deferred income tax, the deferred income tax is the income tax which is booked as the expense in the income statement but is still not paid to the government and is deferred to a later date in the Future. Since the expanse is only booked and the cash is not paid therefore adjustment for the deferred income tax has to be done in the cash flows and the amount is added to the cash flow of the company.  In case of Rio Tinto, we can observe that a deferred income tax of the company has increased from 993 in 2015 to $3,965 in 2017. There has been the sharp increase in the adjustment for the differed tax this implies that the company may have to face higher tax burden in the future readers.
The 4th line item in the cash flow statement is the changes in the inventory, as we know that inventory is an asset and if the company purchases the inventory the cash is incurred in the purchase of the inventory and when the company processes that inventory and sells in the market then it generates the cash. In short, we can remember that increase in the Inventory of the cash is denoted by the negative sign. The inventory has decreased in 2015 and after 2015 than Inventory of the firm has increased therefore the change in inventory is negative.
V line item in the operating cash flow is other working capital which includes the increase in receivables, decrease in receivables, and increase in payables and decrease in payables. The behavior of working capital is similar to the behavior of inventories where it is considered as positive when there is a decrease in other working capital and it is considered as negative when there is an increase in other working capital. In the case of Rio Tinto, we can observe that the other working capital has followed a fluctuating trend from 2015 to 2017.
In the cash provided by operating activities is other noncash adjustments which are the adjustment that is considered for any noncash expenses which are booked by the company.
The sum of all these line items is the net cash generated through the operating activities. In case of Rio Tinto, we can observe that's increased from $9,383 million to 13884 million dollars. This indicates that the operations of...