Cash flow statement
Other Non-Cash Items
Groups adjustments with no immediate cash inflow or outflow, such as impairments, provisions, revaluations or accounting effects. It explains differences between profit and operating cash flow.
Other Non-Cash Items
otherNonCashItems · Cash flow statement
- Definition
- Groups adjustments with no immediate cash inflow or outflow, such as impairments, provisions, revaluations or accounting effects. It explains differences between profit and operating cash flow.
- Calculation
- Deterioros + provisiones + FX no realizado + otros ajustes sin cash.
- 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.
