kontantflödesdiagram

A kontantflödesdiagram, or cash flow statement, is a financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company. It is used to assess the company's liquidity, solvency, and financial flexibility. The statement is divided into three main sections: operating activities, investing activities, and financing activities.

Operating activities reflect the cash generated from a company's core business operations. This includes cash received from customers and cash paid to suppliers, employees, and for operating expenses. Investing activities track the cash flows related to the purchase and sale of long-term assets, such as property, plant, and equipment, as well as investments in other companies. Financing activities show how cash flows in and out of the company due to debt and equity transactions. This includes issuing or repurchasing stock, taking out or repaying loans, and paying dividends.

The primary purpose of a kontantflödesdiagram is to provide a clear picture of a company's ability to generate cash and meet its short-term and long-term obligations. It helps investors and creditors understand how the company is using its cash and how effectively it is managing its financial resources. Unlike an income statement, which can be influenced by accounting accruals, the cash flow statement focuses solely on actual cash movements, offering a more objective view of financial health.