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Free Cash Flow (FCF) = Operating cash flow - Capital expenditures. Shows cash available to debt/equity holders after reinvestment.

Guía paso a paso

  1. 1Calculate operating cash flow from statement
  2. 2Subtract capex for maintenance and growth
  3. 3FCF shows true distributable cash

Ejemplos resueltos

Entrada
Operating CF $500M, capex $150M
Resultado
FCF = $350M available for shareholders/debt
Often differs from net income

Errores comunes a evitar

  • Using net income instead of OCF
  • Not separately tracking maintenance vs. growth capex

Preguntas frecuentes

Why is FCF important?

Better than earnings for valuation; cash flows matter, not accounting adjustments.

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