Billyb - Cash flow statements are cumulative for a reason - This gives a better picture of the annual financial statement.
The reason I reconstruct, is because I do not like the comparison with 1 year ago, this creates some distortion of valuable information for this particular company like the gross profit margins, cost of sales and expenditures. This is not the same company, as 9/30/2005. The percentage of increased sales presents a distortion of information compared with 9/30/2005. The subs were not purchased until 2006.
Sometimes I have to push the pencil to get the information I need.