English Dictionary

free cash flow

名詞

(business) A measure of a company's financial performance, calculated as Net income plus depreciation and amortization, less changes in working capital, less capital expenditure.

日本語の意味

企業の財務パフォーマンスを把握するための指標で、純利益に減価償却費・償却費を加え、運転資本の変動や設備投資を差し引いた結果、企業が自由に利用できる現金の額を示す。

Before the board approved the acquisition, analysts calculated the company's free cash flow to assess whether it could finance the deal.

取締役会が買収を承認する前に、アナリストはその企業が買収資金を賄えるかを評価するために、減価償却費を加算し、運転資本の変動と設備投資を差し引いた営業活動による純現金を計算した。

意味（1）

(business) A measure of a company's financial performance, calculated as Net income plus depreciation and amortization, less changes in working capital, less capital expenditure.

Free cash flow can be very negative for profitable, fast-growing businesses and very positive for unprofitable, declining ones.

free cash flows （ plural ）