أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
1st Method:
EBITDA ( earning before interest-tax-depreciations and amortization) – change in working capital( including income tax paid)= Cash flow from operations
Then : - increase CAPEX= free cash flow
=>Free cash flow- dividend paid= net cash flow for the period
2nd method:
Net income + depreciation & provisions+ deffered tax = cash flow from net income
+ Variation working capital (variation payables+ variation receivables +variation stocks+ increase tax debt )= net cash flow from operations
Then : - increase CAPEX= Free cash flow.
=>Free cash flow - Dividend = net cash flow for the period.
The direct / indirect method
The direct method begin with beginning cash balance and added cash receipts then subtract cash disbursements for the selection period , at the end you will reach to cash surplus or deficit.
The indirect method classify it into three categories are ( operating - investing - financing )
and start with net income and try to adjust all increase or decrease in balance sheet items that will affect on cash flow, surely according to related categories.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟