Why is change in working capital not in cash flow statement?

I checked the cash flow statement of "COP" company at different places such finance.yahoo.com, ycharts.com etc but none has mentioned "changes in working capital" account in the statement except the cash flow statement in 10-K report. Do you have any idea why is it so?

1 Answer(s)


Change in working capital is not a "official" line item in any financial statement. It is always calculated separately by analysts.
First calculate working capital (for 2 years or more) = Current Assets - Current Liabilities. Then subtract one form the other and you get change in working capital.