Its a college level accounting problem.

Base company- Gap and Competitor L brands

3. Identify the single largest adjustment (in absolute value) to reconcile net income to operating cash flow in the most recent year of your base companys statement of cash flows. Describe how and why the item arises that is, broadly describe how it creates a disconnect between income and cash flows for your company. Then, assess the risk (low/medium/high) that this item adversely affects your base companys earnings quality in the most recent year.