készpénzáramkimutatásban

Készpénzáramlás refers to the cash flow of a business. It is a financial metric that represents the amount of money a company generates and uses over a specific period. Understanding cash flow is crucial for assessing a company's financial health, liquidity, and solvency.

There are generally three main categories of cash flow: operating activities, investing activities, and financing activities. Cash flow from operating activities reflects the cash generated from a company's core business operations. Cash flow from investing activities relates to the purchase and sale of long-term assets, such as property, plant, and equipment. Cash flow from financing activities includes transactions related to debt, equity, and dividends.

A positive cash flow indicates that a company is generating more cash than it is spending, which is generally a sign of financial strength. Conversely, a negative cash flow suggests that a company is spending more cash than it is generating, which could signal financial difficulties. Analysts and investors use cash flow statements to evaluate a company's ability to meet its short-term obligations, fund its growth, and repay its debts. It is a vital tool for financial planning and decision-making.