Investointirahavirrat

Investointirahavirrat are the cash flows that result from investing activities within a company’s cash flow statement. They capture the money paid out for and received from the acquisition and disposal of long‑term assets and other investments, such as property, plant, and equipment, securities, and loans extended to related parties. In the cash flow statement, investing activities are shown separately from operating and financing activities, reflecting the impact of a company’s investments on its overall liquidity.

Typical examples of outflow cash from investing activities include the purchase of equipment, installation of long‑term infrastructure, and the acquisition of investment securities. Typical inflows are the proceeds from the sale of such assets, the recovery from held loans, and dividends received from equity investments. Because investment cash flows influence the net change in cash, they are an important indicator of a company’s capital intensity and future growth expectations.

Financial analysts use investment cash flow data to evaluate how efficiently a firm allocates capital to projects that generate long‑term returns. Negative investing cash flow does not necessarily signal financial distress; it can reflect strategic expansion or significant asset replacement. Positive cash flow from investing activities may result from divesting non‑core assets or selling excess inventory.

In Finnish corporate reporting, investointirahavirrat are reported in accordance with national accounting standards and are required for public companies to file as part of their consolidated financial statements. These statements are used by investors, regulators, and creditors to assess the company’s financial health, investment strategy, and adherence to corporate governance policies.