Cash Flow Analysis and Financial Ratios

A collection of flashcards focused on key terms related to cash flow analysis and financial ratios, beneficial for exam preparation.

Cash Flow Statement

A financial statement that provides aggregate data regarding all cash inflows and outflows a company receives.

Net Cash after Operations

The amount of cash generated by company operations after all operating expenses, including taxes and interest.

UCA Measure

A measure of cash flow that accounts for cash management practices and adjusts traditional measurements for a clearer financial picture.

Financing Surplus

The excess of cash inflows over cash outflows related to financing activities.

Repayment Sources

Sources of cash used for repayment, including profits, conversion of assets, sale of assets, refinancing, and new equity.

EBITDA

Earnings Before Interest, Taxes, Depreciation, and Amortization, a measure of a company's overall financial performance.

Liquidity Ratios

Financial ratios that measure a company's ability to cover its short-term obligations.

Debt to Equity Ratio

A financial ratio indicating the relative proportion of shareholders' equity and debt used to finance a company's assets.

Operating Profit Margin

A measure of profitability that shows what percentage of revenue is left over after paying for variable costs of production.

Cash Operating Expenses

Expenses incurred in the course of operations that must be paid in cash.