Cash flow statement
Cash at End of Period
Shows the cash balance at period end after operations, investing, financing and FX effects. It should reconcile with the balance sheet.
Cash at End of Period
cashAtEndOfPeriod · Cash flow statement
- Definition
- Shows the cash balance at period end after operations, investing, financing and FX effects. It should reconcile with the balance sheet.
- 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.
