készpénzáramok

Készpénzáramok refer to the movement of money into and out of a business over a specific period. This financial metric is crucial for understanding a company's liquidity and its ability to meet its short-term obligations. Positive cash flow indicates that more cash is coming into the business than is leaving, which is generally a sign of financial health. Conversely, negative cash flow suggests that expenses exceed revenue, potentially leading to financial difficulties if not managed effectively.

There are typically three main categories of cash flow: operating activities, investing activities, and financing activities. Cash flow from operating activities reflects the cash generated from the core business operations, such as sales revenue minus operating expenses. Cash flow from investing activities pertains to the purchase and sale of long-term assets, like property, plant, and equipment. Cash flow from financing activities involves transactions related to debt, equity, and dividends. Analyzing these different components provides a comprehensive view of how cash is being generated and utilized within the organization. Investors and creditors often scrutinize cash flow statements to assess a company's financial stability and growth potential.