Calculateur d'état des flux de trésorerie

What is a Cash Flow Statement?

A cash flow statement is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents. It breaks down the analysis into three main categories:

Operating Activities

Operating activities include the production, sales, and delivery of the company's product as well as collecting payment from its customers. This could include:

• Cash receipts from sales of goods and services
• Cash payments to suppliers and employees
• Interest payments and receipts
• Income tax payments

Investing Activities

Investing activities include the purchase and sale of long-term assets and other investments. Examples include:

• Purchase of property, plant, and equipment
• Sale of equipment or property
• Purchase of marketable securities
• Loans made to other entities

Financing Activities

Financing activities include transactions involving debt, equity, and dividends. This includes:

• Proceeds from issuing stock
• Payments of dividends
• Proceeds from borrowing
• Repayment of debt

Key Metrics

The cash flow statement helps calculate several important metrics:

• Free Cash Flow: The cash a company generates after accounting for cash outflows to support operations and maintain its capital assets.
• Cash Flow Coverage: Measures how well a company can cover its debt obligations with its operating cash flow.
• Operating Cash Flow Ratio: Shows how well current liabilities are covered by the cash flow generated from a company's operations.

Why is it Important?

The cash flow statement is crucial because it shows how a company is managing its cash position, indicating whether a company is on solid financial footing. It helps investors and creditors determine:

• The company's ability to generate positive cash flows
• Its ability to pay dividends and meet obligations
• Why net income and actual cash flows might differ
• The company's ability to grow and expand