pengestrøm

Pengestrøm is the net movement of money into and out of an entity over a defined period. It is a measure of liquidity and financial flexibility, and it complements profitability metrics such as net income. Unlike profit, pengestrøm shows the actual cash effects from activities, and is therefore focused on cash availability rather than accrual-based accounting.

A standard cash flow statement presents three main categories: operating activities, investing activities, and financing activities. The direct method lists cash receipts and payments, while the indirect method starts from net income and adjusts for non-cash items and changes in working capital. Both methods aim to show how cash is generated and used across the period.

Operating activities include receipts from customers and payments to suppliers and employees, as well as cash paid for interest and taxes. Investing activities cover acquisitions and disposals of fixed assets and other investments. Financing activities reflect changes in borrowings, repayments, equity financing, and dividend payments. Net cash flow is the sum of these three areas and indicates whether cash increased or decreased during the period.

Related concepts include free cash flow, which estimates cash available after capital expenditures, and liquidity measures used by lenders and investors. Pengestrøm is a central element of financial reporting under frameworks such as IFRS and US GAAP, and it is essential for assessing a company’s ability to meet obligations and fund future growth.