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).

## BFG 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 Burger Fuel Group Limited (BFG), the free cash flow value is -48814.

All amounts in NZD

Operating Cash
334.77k
Capital Expenditure
-383.58k
Free Cash Flow
-48814

Burger Fuel Group 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).

## BFG Cash Flow Statement History

Following table shows the history of Cash Flow Statements sheet for Burger Fuel Group Limited (NZX:BFG).

31 Mar 2022 31 Mar 2021 31 Mar 2020 31 Mar 2019
Net Income 575.87k 712.99k 505.48k 1.24M
Depreciation 1.39M 1.32M 1.32M 731.8k
Change To Netincome 6.48k -644.9k -63.96k -1.91M
Change To Account Receivables 144.18k 1.11M 50.19k 41.28k
Change To Liabilities -1.16M -120.82k -199.24k 1.91M
Change To Inventory -214.03k 16.86k 56.4k 457.23k
Total Cash From Operating Activities 334.77k 3.1M 1.33M 2.19M
Capital Expenditures -383.58k -690.93k -512.46k -870.8k
Other Cashflows From Investing Activities 163.32k 70.82k 12.44k -37.9k
Total Cashflows From Investing Activities -144.05k -505.37k -621.48k -1.03M
Net Borrowings -505.5k -397.74k -398.98k -398.98k
Total Cash From Financing Activities -505.5k -1.1M -668.23k -1.95M
Effect Of Exchange Rate -979 42.93k 24.69k -12.99k
Change In Cash -315.76k 1.54M 66.69k -797.4k