Cash flow statement
Cash at Beginning of Period
Shows the cash balance at the start of the reporting period. It is the starting point for reconciling all cash flows to the ending balance.
Cash at Beginning of Period
cashAtBeginningOfPeriod · Cash flow statement
- Definition
- Shows the cash balance at the start of the reporting period. It is the starting point for reconciling all cash flows to the ending balance.
- Calculation
- Cash final del periodo anterior.
- Uses
- Useful for separating accounting profit from real cash generation and tracking reinvestment, acquisitions, debt, dividends and buybacks. Especially important in mature businesses, cyclicals, roll-ups and high-capex companies. It can mislead through working-capital timing, irregular capex, refinancing or M&A. Cross-check net income, EBITDA, maintenance capex and net debt.
