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

Stapsgewijze handleiding

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

Uitgewerkte voorbeelden

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

Veelgemaakte fouten om te vermijden

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

Veelgestelde vragen

Why is FCF important?

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

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