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449 lessons · 1492 terms · 29 calculators

22 results for “cash flow

Lessons

Glossary

  • Operating cash flow
    Accounting

    Compare five years of this against five years of net profit. Divergence is the red flag.

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  • Free cash flow
    Accounting

    The money genuinely available to owners after keeping the lights on.

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  • Financing cash flow
    Accounting

    Read it alongside the other two. Negative operating cash flow with a large positive here describes a company kept alive by fresh borrowing rather than by trading.

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  • Investing cash flow
    Accounting

    Negative is the normal state for a company still building something. Persistently positive usually means assets are being sold, which flatters this year and shrinks the next one.

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  • DCF
    Fundamental analysis

    Its real output is a range and a set of stated assumptions, never a target price.

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  • Discount rate
    Fundamental analysis

    Your required return. Change it by two points and the valuation moves by a third.

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  • Terminal value
    Fundamental analysis

    Usually 60–80% of the answer, and by far the least knowable part of it.

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  • FCF yield
    Fundamental analysis

    The cash return on buying the whole company. Much harder to manipulate than earnings.

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  • XIRR
    Market basics

    The only honest measure of a SIP. Your app’s absolute return is not comparable to an index’s annual return.

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  • Value factor
    Technical analysis

    Lagged for most of the 2010s, which is exactly the kind of stretch that makes people abandon a factor before it works.

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  • Accrual ratio
    Accounting

    Sustained above about 10% deserves an explanation. The multi-year trend matters far more than any single year.

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  • Materiality
    Fundamental analysis

    Water use is a real risk for a beverage maker and near-irrelevant for a software firm. Without this filter a sustainability report reads as hundreds of equally weighted facts.

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Calculators

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