Operating cash flow: related pages

Capital expenditure

An abbreviation of capital expenditure. The amount spent on buying fixed assets, other than as a part of an acquisition.

Cash conversion

The cash conversion rate measures the proportion of profits that are converted to actual cash flow: cashflow ÷ profits.

Cash flow

The amount of cash a company actually receives or pays. There are several measures in common use.

Cash flow per share

The cash flow generated per share: cash flow ÷number of shares in issue.

Cash interest cover

Operating cash flow ÷ interest paid. A measure of a company's ability to meet interest payments.

CROIC

A measure of cash returns (as opposed to accounting profit) relative to total capital investment (as opposed to accounting assets) made in a business.

Debtor days

(Trade debtors ÷ sales) × 365. The average time debtors take to pay.

EBITDA

Earnings before Interest, Tax, Depreciation and Amortisation.

Free cash flow

How much money a company could pay shareholders out of profits without expanding, but without running down its existing operations either.

Operating cash flow ratio

Operating cash flow ÷ current liabilities; a measure a company's ability to pay its short term liabilities.