Cash Flow

Explanation: Cash flow is the net amount of cash and cash equivalents being transferred into and out of a business. It is a measure of a company’s financial health, indicating whether it has enough liquidity to cover its obligations. Cash flow can be categorized into operating cash flow, investing cash flow, and financing cash flow.

Example: A business generates $100,000 in cash from operations, spends $50,000 on new equipment, and receives a $20,000 loan. Its cash flow from operations is $100,000, cash flow from investing is -$50,000, and cash flow from financing is $20,000, resulting in a net cash flow of $70,000.

Reference Link: For more information on cash flow, visit Investopedia’s Cash Flow.

FAQs:

  1. What is the difference between cash flow and profit?
    • Profit is the amount of money left after all expenses have been paid, while cash flow is the net amount of cash moving in and out of a business.
  2. Why is cash flow important?
    • It ensures that a business has enough liquidity to meet its short-term obligations and invest in growth opportunities.
  3. What are the three types of cash flow?
  4. How can a company improve its cash flow?
    • By increasing revenue, managing expenses, accelerating receivables, and optimizing inventory levels.
  5. What is free cash flow?
    • Free cash flow is the cash a company generates after accounting for cash outflows to support operations and maintain capital assets, indicating the ability to generate additional cash for shareholders.