ProfitabilityTracked on R40

FCFFree Cash Flow

The cash a company generates after accounting for capital expenditures. The real money left over to pay dividends, buy back shares, reduce debt, or reinvest.

Formula

FCF = Operating Cash Flow − Capital Expenditures

How to Interpret

Positive FCF means the company generates more cash than it spends on operations and investments. Negative FCF isn't always bad — high-growth companies often invest heavily — but sustained negative FCF is a red flag.

Why It Matters

FCF is harder to manipulate than net income or EBITDA. It represents actual cash, not accounting profit. Warren Buffett famously focuses on "owner earnings," which is essentially FCF. A company can report profits while burning cash — FCF reveals the truth.

Example

Apple generated ~$111B in operating cash flow in FY2024, spent ~$10B on capex, yielding ~$101B in FCF.

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