matching balance sheet and cashflow statement

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Jun 30, 2015
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Hi,

I am a student from belgium and i am analyzing balance sheets and cash flow statements from publicly traded companies in de the U.S..
When you look at the balance sheet of some these companies , for example PCP (precision parts) (http://www.gurufocus.com/financials/PCP) total inventories on the balance sheet in 2012 were 1815 and in 2013 they were 2980. that is a change of 1165. when i look in the cash flow statement the change is only 218. i see this also in other companies that these numbers on the balance sheet and cash flow statement don't match.

thx in advance
 

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