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).

AHQ 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 Allegiance Coal Limited (AHQ), the free cash flow value is -30.51M.

All amounts in AUD

Operating Cash
Capital Expenditure
Free Cash Flow

Allegiance Coal Limited 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).

AHQ Cash Flow Statement History

Following table shows the history of Cash Flow Statements sheet for Allegiance Coal Limited (ASX:AHQ).

30 Jun 202130 Jun 202030 Jun 201931 Dec 2018
Net Income-15.8M-9.18M-1.47M
Change To Netincome3.88M2.76M98.28k98.28k
Change To Account Receivables-393.62k12.46k10.3k10.3k
Change To Liabilities4.36M660.15k-344.24k
Change To Inventory-286.38k-286.38k-286.38k-286.38k
Total Cash From Operating Activities-7.65M-5.76M-1.7M-1.7M
Capital Expenditures-22.86M-5.6M-5.8M-5.8M
Other Cashflows From Investing Activities4.64M4.64M4.64M4.64M
Total Cashflows From Investing Activities-18.19M-5.6M-5.8M-5.8M
Net Borrowings-13.12M1.6M943.13k943.13k
Other Cashflows From Financing Activities-3.02M1.44M1.24M1.24M
Total Cash From Financing Activities44.09M9.21M7.17M7.17M
Change In Cash18.25M-2.15M-339.56k-339.56k
Issuance Of Stock60.23M6.16M4.98M4.98M