Cash Flow Calculator
Analyze operating, investing, and financing cash flows to understand your business financial health
Beginning Cash Balance
Operating Activities
Cash flows from day-to-day business operations
Starting point for cash flow
Non-cash expense (add back)
Non-cash expense (add back)
Increase = negative, Decrease = positive
Increase = negative, Decrease = positive
Increase = positive, Decrease = negative
Investing Activities
Cash flows from buying and selling long-term assets
Purchase of PP&E (negative)
Proceeds from asset sales
Securities/equity purchases
Proceeds from investment sales
Financing Activities
Cash flows from debt, equity, and dividend transactions
New debt issued (positive)
Principal payments (negative)
New shares issued
Dividends to shareholders
Treasury stock purchases
Cash Flow Summary
Key Metrics
Cash Flow Categories
Operating Activities
Daily business operations
Investing Activities
Long-term asset transactions
Financing Activities
Debt and equity transactions
Key Insights
Positive operating cash flow indicates healthy core business
Positive free cash flow available for growth and returns
Negative investing CF often shows growth investments
Dividend payments return value to shareholders
Analysis Tips
Strong operating CF is most important for sustainability
Free cash flow measures true cash generation ability
Compare cash flow to net income for quality check
Monitor cash conversion cycle efficiency
Analyze trends over multiple periods
Understanding Cash Flow Statement
What is Cash Flow?
Cash flow is the movement of money in and out of a business. The cash flow statement shows how changes in balance sheet and income affect cash, separated into operating, investing, and financing activities.
Key Formulas
Free Cash Flow:
FCF = Operating CF - Capital Expenditures
FCF to Equity:
FCFE = FCF + Net Borrowing
Net Cash Flow:
NCF = Operating + Investing + Financing
Cash Flow Categories
Operating Activities
Cash from core business operations: sales, expenses, working capital changes. Most important indicator of business health.
Investing Activities
Cash spent on/received from long-term assets: property, equipment, investments. Shows growth investments.
Financing Activities
Cash from debt and equity transactions: borrowing, repayments, dividends, stock issuance/buybacks.
Pro Tip: A healthy business typically has positive operating cash flow, negative investing cash flow (growth), and variable financing cash flow.