Cash Flow Statement అంటే ఏమిటి? | Telugu Financial Guide

Introduction

Cash Flow Statement అంటే company specific period లో actual cash ఎలా వచ్చింది, ఎలా వెళ్లింది detailed గా చూపించే financial document. Income statement profit చూపిస్తే, cash flow statement real money movement చూపిస్తుంది! FinViraj.com లో ఇలాంటి financial analysis concepts తెలుసుకోవచ్చు! 💰📊

What is Cash Flow Statement?

Cash Flow Statement అంటే ఏమిటి? 💸

Company యొక్క actual cash receipts మరియు cash payments specific time period లో track చేసే statement. Profit ఉన్నా cash లేకపోవచ్చు, cash flow statement ఈ reality చూపిస్తుంది.

Why Important: Profit అన్నది accounting concept, కానీ cash అన్నది real money business operations కోసం essential!

Example: Company ₹100 crores profit show చేసినా actual cash flow negative అయితే operations కష్టం!

Three Types of Cash Flows

Operating Cash Flow (OCF) 🏭

Definition: Daily business operations నుండి generate అయిన cash

Includes:

• Customer payments received
• Supplier payments made
• Employee salaries paid
• Operating expenses cash outflow

Good Sign: Positive operating cash flow = healthy business operations

Example: TCS software services నుండి monthly ₹15,000 crores cash collection

Investing Cash Flow (ICF) 🏗️

Definition: Long-term assets buy/sell వల్ల cash changes

Includes:

• Property, plant, equipment purchase
• Investment in other companies
• Asset sales proceeds
• Capital expenditure (CapEx)

Normal Pattern: Usually negative (growth కోసం invest చేస్తారు)

Example: Reliance new petrochemical plant కోసం ₹20,000 crores investment

Financing Cash Flow (FCF) 🏦

Definition: Company funding sources నుండి cash movements

Includes:

• Bank loan proceeds/repayments
• Share issue/buyback
• Dividend payments
• Interest payments

Purpose: Business funding మరియు shareholder returns

Example: HDFC Bank ₹5,000 crores fresh equity raise చేయడం

How to Read Cash Flow Statement

Analysis Steps 🔍

Step 1: Operating cash flow positive ga ఉందా check చేయండి

Step 2: Investing cash flow business growth కోసమా verify చేయండి

Step 3: Financing cash flow sustainable ga ఉందా analyze చేయండి

Step 4: Net cash flow overall positive/negative calculate చేయండి

Step 5: Previous years తో trend analysis చేయండి

Key Ratios 📊

Operating Cash Flow Ratio: OCF / Current Liabilities

• Measures short-term debt paying ability

Cash Coverage Ratio: OCF / Total Debt

• Shows debt servicing capacity from operations

Free Cash Flow: OCF – Capital Expenditure

• Available cash after maintaining/growing business

Healthy vs Unhealthy Cash Flow Patterns

Healthy Pattern 📈

Operating: Strong positive (₹1000 crores) Investing: Moderate negative (₹400 crores – growth investments) Financing: Moderate negative (₹200 crores – debt repayment/dividends) Net: Positive (₹400 crores)

Warning Pattern ⚠️

Operating: Negative (₹500 crores – losing money daily) Investing: High negative (₹1000 crores – over-investment) Financing: High positive (₹1200 crores – borrowing to survive) Net: Negative (₹300 crores)

Cash Flow vs Profit Difference

Why Different? 🤔

Timing Differences:

• Sales on credit vs cash collection
• Expenses accrued vs cash payment
• Depreciation (non-cash expense)

Example: ₹100 crores credit sales = profit, but cash రాకపోతే cash flow negative

Key Learning: Both profit మరియు cash flow analysis important for complete picture!

Sector-wise Cash Flow Patterns

Manufacturing Companies 🏭

Operating: Moderate positive Investing: High negative (machinery, plants) Pattern: Capital intensive, long payback periods

IT Services 💻

Operating: High positive (asset-light model) Investing: Low negative (minimal infrastructure) Pattern: Cash generation machines

Real Estate 🏠

Operating: Volatile (project-based) Investing: High negative (land acquisition) Pattern: Long gestation, lumpy cash flows

Common Cash Flow Mistakes

Investor Errors ❌

Ignoring Cash Flow: Only profit focus చేయడం Single Quarter: One quarter cash flow based decisions Not Understanding Business: Sector-specific patterns ignore చేయడం

Analysis Tips 💡

Trend Analysis: 3-5 years cash flow trends చూడండి Quality Check: Operating cash flow vs net profit compare చేయండి Sustainability: Cash burn rate calculate చేయండి

Conclusion

Cash Flow Statement అనేది company real financial health check చేసే most important tool! Profit numbers misleading అయినా cash flow statement truth చెబుతుంది. Regular cash flow analysis investment mistakes avoid చేయడానికి essential! 💰

Key Points:

• Operating cash flow = business health indicator
• Investing cash flow = growth strategy indicator
• Financing cash flow = funding pattern indicator
• Cash flow more reliable than profit alone

Smart Strategy: Cash flow strength check చేసి sustainable businesses identify చేయండి! 💪

మరిన్ని cash flow analysis tips కోసం FinViraj.com follow చేయండి! 📖✨