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).

AQS 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 Aquis Entertainment Limited (AQS), the free cash flow value is 4.17M.

All amounts in AUD

Operating Cash
4.34M
Capital Expenditure
-165.97k
Free Cash Flow
4.17M

Aquis Entertainment 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).

AQS Cash Flow Statement History

Following table shows the history of Cash Flow Statements sheet for Aquis Entertainment Limited (ASX:AQS).

31 Dec 202031 Dec 201931 Dec 201831 Dec 2017
Net Income798.2k-3.96M-3.4M-13.81M
Depreciation1.79M1.81M1.77M1.78M
Change To Netincome2.22M3.08M3.05M2.76M
Change To Account Receivables-494.6k71.16k-58.71k26.18k
Change To Liabilities83.95k-345.18k-198.14k5.7M
Change To Inventory-88.86k6.02k162.89k330.07k
Change To Operating Activities24.13k13.21k126.78k17.6k
Total Cash From Operating Activities4.34M677.46k1.45M-3.19M
Capital Expenditures-165.97k-247.73k-189.27k-432.79k
Other Cashflows From Investing Activities101130240178
Total Cashflows From Investing Activities-162.09k-247.6k-131.91k-432.61k
Net Borrowings-2.02M-2.02M-1.3M3.1M
Total Cash From Financing Activities-2.02M-2.02M-1.3M3.1M
Change In Cash2.15M429.86k17.92k-526.22k