Cash flow from operations (CAF)
Pick your starting point — net income or gross operating surplus — then enter the items to be restated: you get the cash flow from operations, the amount retained after dividends, its share of revenue, and your debt repayment capacity in years.
Free, no account
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Your result
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Sources and assumptions
Calculation assumptions
- This calculator freezes no legal rate and applies no scale: cash flow from operations is a management balance, obtained by adding and subtracting items from your income statement. Every amount comes from your own accounts. Hence the absence of a reference year on this page.
- The two methods are two routes to the same number: on consistent accounts they yield exactly the same cash flow from operations. The engine applies the one you select; it does not cross-check the two sets of entries against each other. A gap between your two calculations points to a data-entry error, never to a difference of method.
- The share of investment grants written back to the income statement is not restated separately: if you have any, deduct it yourself from the net income you enter. Under the subtractive method, employee profit-sharing and corporate income tax are cash expenses: they must be included in the net balance of other cash income and expenses.
- Net income, gross operating surplus and the net balance of other cash income and expenses are entered signed: a loss, a gross operating deficit or a net cash outflow are negative. Depreciation charges, reversals, disposal gains and disposal losses are entered as absolute values — the calculation applies the direction of each restatement.
- Cash flow from operations is a potential flow, not available cash: it ignores the gap between an invoice and its collection. Moving from one to the other requires deducting the change in working capital requirement, which belongs to the dedicated calculator.
Go further
Understand this calculation: the related course
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.