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

Guida passo passo

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

Esempi risolti

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

Errori comuni da evitare

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

Domande frequenti

Why is FCF important?

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

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