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 1.10M.

All amounts in AUD

Operating Cash
Capital Expenditure
Free Cash Flow

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 202230 Jun 202130 Jun 202030 Jun 2019
Net Income1.45M-9.69M-2.56M-15.15M
Change To Netincome-1.38M12.05M848k13.19M
Change To Account Receivables-861k116k-862k3.89M
Change To Liabilities283k1.19M-982k-1.34M
Change To Operating Activities272k-230k486k-772k
Total Cash From Operating Activities1.55M5.51M-595k56k
Capital Expenditures-447k-363k-324k-260k
Other Cashflows From Investing Activities-60k12k12k12k
Total Cashflows From Investing Activities-2.16M-948k-1.82M-4.68M
Dividends Paid-110k-110k-110k-1.52M
Net Borrowings-2.11M-2.71M-2.58M5.19M
Total Cash From Financing Activities-2.22M-2.71M2.43M3.66M
Change In Cash-2.83M1.86M14k-956k