Financial Statements


Cash Flow Statement

All numbers are in millions
Operating Cash Flow
Free Cash Flow
Capital Expenditure
Depreciation & Amortization
Acquisitions and disposals
Deferred income taxes
Investment purchases
Accounts payables
Sales/Maturities of investments
Change in working capital
Debt repayment
Other non-cash items
Investing Cash Flow
Cash at beginning of period
Stock-based compensation
Net cash flow / Change in cash
Effect of forex changes on cash
Financing Cash Flow
Dividend payments
Accounts receivables
Cash at end of period
Net cash provided by operating activities
Other working capital

income statement is the only one that provides an overview of company sales and net income
The reasoning behind the adjustment, however, is that free cash flow is meant to measure money being spent right now, not transactions that happened in the past. This makes FCF a useful instrument for identifying growing companies with high up-front costs, which may eat into earnings now but have the potential to pay off later.