käyttökassavirtasuhde

Käyttökassavirtasuhde, often translated as operating cash flow ratio or cash flow to sales ratio, is a financial metric used to assess a company's ability to generate cash from its core business operations relative to its revenue. It measures how much operating cash flow a company generates for every dollar of sales. The formula for the operating cash flow ratio is calculated by dividing the operating cash flow by the net sales. Operating cash flow is typically found on the statement of cash flows, and net sales are found on the income statement.

A higher operating cash flow ratio generally indicates that a company is efficient at converting its sales into cash. This can be a positive sign for investors and creditors, suggesting strong operational performance and the ability to meet short-term obligations. Conversely, a low or declining ratio might signal potential issues with profitability, inventory management, or accounts receivable collection. It's important to analyze this ratio in conjunction with other financial indicators and industry benchmarks, as what constitutes a "good" ratio can vary significantly across different sectors and economic conditions. Consistent trends in the ratio over time are often more insightful than a single period's figure.