Hello. In performing a vertical analysis on a cash flow statement, what would be considered the base?

For example, if we have the following accounts:

Net income	$ 3,363.00
Depreciation and amortization	$ 2,213.00
misc reconciling items: Operating activities	$ 268.00
Net cash flows: Operating activities	$ 5,844.00
Net cash flows: Investing activities	$ 508.00
Net cash flows: Financing activities	$ (4,516.00)
Net cash flows: Total	$ 1,836.00
Beginning cash	$ 2,210.00
misc cash reconciling items	$ 1,836.00
Ending cash	$ 4,046.00

What would be the base? Thank you so much!