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).

ACU 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 Acumentis Group Limited (ACU), the free cash flow value is 5.16M.

All amounts in AUD

Operating Cash
5.52M
Capital Expenditure
-363k
Free Cash Flow
5.16M

Acumentis Group Limited has a positive 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).

ACU Cash Flow Statement History

Following table shows the history of Cash Flow Statements sheet for Acumentis Group Limited (ASX:ACU).

30 Jun 202130 Jun 202030 Jun 201930 Jun 2018
Net Income-9.69M-2.56M-15.15M4.14M
Depreciation2.07M1.61M427k273k
Change To Netincome12.16M648k13.19M13k
Change To Account Receivables4k-862k3.89M-58k
Change To Liabilities1.19M-782k-1.34M-725k
Change To Operating Activities-218k486k-772k-1.12M
Total Cash From Operating Activities5.52M-595k56k1.74M
Capital Expenditures-363k-324k-260k-346k
Total Cashflows From Investing Activities-960k-1.82M-4.68M-994k
Net Borrowings-2.71M-2.58M5.19M-149k
Total Cash From Financing Activities-2.71M2.43M3.66M-3.72M
Change In Cash1.86M14k-956k-2.97M