Monday, October 12, 2009

Free Cash Flow

(Pretax+IntExp4Q)*(1-TaxRate/100) + Dep0Q-capexpend+Non cash working capital Change

Change in Non Cash Working Capital

























For example, let us assume the following for company XYZ
 20072008
Accts Rec2030
Inventories7090
Accts Pay60100


Change in NonCash WC = - ChginRec - ChginInv + ChginPay
= -(30-20) - (90-70) + (100 - 60)
= -10 - 20 + 40
= -30 + 40
= 10