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  • How is free cash flow calculated
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  • Free Cash Flow (FCF): Formula to Calculate and Interpret It

    What Is Free Cash Flow (FCF)?

    Free cash flow (FCF) represents the cash that a company generates after accounting for cash outflows to support its operations and maintain its capital assets.

    Unlike other measures that are used to analyze cash flow in a company, such as earnings or net income, free cash flow is a measure of profitability that excludes the non-cash expenses of the income statement. It also includes spending on equipment and assets, as well as changes in working capital from the balance sheet.

    Key Takeaways

    • Free cash flow (FCF) is a company’s available cash repaid to creditors and as dividends and interest to investors.
    • Management and investors use free cash flow as a measure of a company’s financial health.
    • FCF reconciles net income by adjusting for non-cash expenses, changes in working capital, and capital expenditures.
    • Free cash flow can reveal problems in the financial fundamentals before they become apparent on a company’s income statement.
    • A positive free cash flow doesn’t always

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