PLAIN-LANGUAGE DEFINITION
Operating Cash Flow minus capital expenditures. Represents the cash available to pay debt, return to owners, or reinvest in growth.
What to check
Review the cash timing behind the metric, not just the reported sale or expense.
Where this connects to Impresa
You may encounter this concept when reviewing Cash Flow Engine. Start with the underlying inputs and check the applicable reporting period before interpreting the result.
Read the Cash Flow Engine guideA NOTE ON INTERPRETATION
NEXT DEFINITIONDays Sales Outstanding (DSO) ↗Definitions here explain the concept. Accounting treatments, formulas, and industry comparisons may vary. Use your own records and qualified advice for material decisions.