CF Accrual Ratio


For an introduction of the Cash Flow Aggregated Accrual Ratio (CF Accrual Ratio), see the BS Accrual Ratio described above.

CF Aggregate Accruals Ratio = Cash Flow Aggregated Accruals Average ( Net Operating Assets y-1 , Net Operating Assets )

Cash Flow Aggregated Accruals = Net Income - ( Cash Flow from Operations + Cash Flow from Investments )