Cash flow is the net amount of cash and cash-equivalents being transferred into and out of a business. At the most fundamental level, a company’s ability to create value for shareholders is determined by its ability to generate positive cash flows, or more specifically, maximize long-term free cash flow (FCF).

## ACS Free Cash Flow Analysis

Free cash flow, a measure commonly used by analysts to assess a company's profitability, represents the cash a company generates after accounting for cash outflows to support operations and maintain its capital assets.

The Free Cash Flow is calculated using a number of methods including using Operating Cash Flow. Following is the formula to calculate Free Cash Flow based on Operating Cash Flow.

`Free Cash Flow = Operating Cash Flow - Capital Expenditures`

Using above formula to calculate Free Cash Flow for Accent Resources N.L. (ACS), the free cash flow value is -1.26M.

All amounts in AUD

Operating Cash
-736.88k
Capital Expenditure
-522.65k
Free Cash Flow
-1.26M

Accent Resources N.L. has a negative free cash flow as per the latest annual Cash flow statement released by the company. Positive free cash flow is cruscial for the financial health of a company, which can be used to pay dividends, expand operations, and deleverage its balance sheet (i.e., reduce debt).

## ACS Cash Flow Statement History

Following table shows the history of Cash Flow Statements sheet for Accent Resources N.L. (ASX:ACS).

30 Jun 202030 Jun 201930 Jun 201830 Jun 2017
Net Income-2.02M-2.76M-2.57M-3.11M
Depreciation239.22k1.64M369.81k230.22k
Change To Netincome969.53k685.7k1.79M2.4M
Change To Account Receivables15.96k-3.64k-6336.77k
Change To Liabilities57.41k-9.32k32.57k41.58k
Total Cash From Operating Activities-736.88k-444.22k-381.52k-438.97k
Capital Expenditures-522.65k-548.55k-617.78k-597.56k
Total Cashflows From Investing Activities-522.65k-548.55k-617.78k-573.06k
Net Borrowings1.99M1M1M1M
Total Cash From Financing Activities1.99M1M1M1M
Change In Cash730.95k7.23k704-12.03k