CASH FLOW FROM INVESTING ACTIVITIES | |||||||||
Definition | |||||||||
Shows how much cash a company has received or lost as a result of its investing activities. | |||||||||
Calculation rule | |||||||||
Increase (Decrease) in cash from investments (stocks, bonds, real estate etc.) + increase (decrease) in cash from sale/acquisition of subsidiaries + Disposals (Additions) to property, plant and equipment (PPE) + Dividends received. | |||||||||
Comment | |||||||||
Second element of the cash flow statement, after cash from operating activities and before cash from financing activities. | |||||||||
Reference | |||||||||
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