Kontantströmsanalys
Kontantströmsanalys, or cash flow analysis, is a financial tool used to assess how a company generates and uses cash over a specified period. It focuses on the actual inflows and outflows of cash, distinguishing itself from accrual-based accounting which records revenues and expenses when earned or incurred.
The analysis typically examines three sections of a cash flow statement: operating activities, investing activities, and
Methodologically, analysts may use the direct method, listing specific cash receipts and payments, or the indirect
Key use cases include evaluating liquidity, identifying cash generation efficiency, and forecasting future cash needs. Investors
Limitations exist; cash flow statements may mask timing differences, non‑cash financing activities, or extraordinary items. Furthermore,
In summary, kontantströmsanalys provides a critical snapshot of a company's liquidity and operational health, complementing income‑statement