BNZX咨询-财务分析工具课件.pptVIP

* CU7010598KRA Cash Flow Agenda The importance of cash flow Types of cash flow Applications Cash flow steps Exercise Key takeaways * CU7010598KRA Cash Flow Key Takeaways “Cash is King” cash flow is a very useful measure of a company’s performance earnings can be very different from cash flow Operating cash flow + investing cash flow + financing cash flow = net cash flow The major components of operating cash flow are: profit before income and tax non-cash expenses/income (mainly depreciation) change in non-cash working capital The major component of investing cash flow is: capital expendit