kontantstrømsskema

A kontantstrømsskema, often translated as a cash flow statement, is a financial statement that provides a record of the cash inflows and outflows of a business over a specific period. It is one of the three main financial statements, alongside the income statement and balance sheet. The primary purpose of a kontantstrømsskema is to show how changes in balance sheet accounts and income affect cash and cash equivalents. It breaks down cash movements into three main activities: operating activities, investing activities, and financing activities.

Cash flow from operating activities reflects the cash generated from the normal day-to-day operations of the business, such as sales revenue and payments to suppliers and employees. Cash flow from investing activities includes cash used for or generated from the purchase and sale of long-term assets, such as property, plant, and equipment. Cash flow from financing activities reports cash flows related to debt, equity, and dividends. Analyzing these different sections allows stakeholders to understand a company's ability to generate cash, meet its obligations, and fund its operations and investments. A positive cash flow from operations is generally a sign of a healthy business.