Non-Operating Cash Flows

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Dictionary Says

Definition of 'Non-Operating Cash Flows'

Cash flows (inflows and outflows) that are not related to the day-to-day, ongoing operations of a business. Non-operating cash flows include borrowings, the issuance or purchase of stock, asset sales, dividend payments, and other investment activity. On most company balance sheets, total cash flows will be broken down into operating cash flows, investing cash flows, and financing cash flows, with the latter two making up non-operating cash flows.
Investopedia Says

Investopedia explains 'Non-Operating Cash Flows'

Investors will evaluate the cash flows along with revenues, profits and other operating metrics when researching individual companies. While the operating cash flows give a better indication of the long-term profitability potential of a company, the non-operating cash flows are also important to follow. These cash flows will shed light on how much it costs a company to raise capital (through debt and share offerings) and how well they manage the balance sheet through investing opportunities and asset sales.
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'Non-Operating Cash Flows'

  • Cash Flow On Steroids: Why Companies Cheat

    http://www.investopedia.com/articles/basics/05/062405.asp
    ... the company's business activities. GAAP requires these non-operating cash
    flows to be disclosed explicitly. And you can analyze ...

  • Style Matters In Financial Modeling

    http://www.investopedia.com/articles/financialcareers/07/financial_modeling.asp
    ... big variances in earnings per share (EPS) and cash flows and therefore ... Non-Operating
    Expenses For an industrial company, non-operating expenses are primarily ...

  • Financial Statements: Earnings | Investopedia

    http://www.investopedia.com/university/financialstatements/financialstatements4.asp
    ... ought to be superior to cash flows in gauging ... would not capture the increase in cash
    if accounts ... and operating expenses, but before non operating items and ...

  • EVA: Calculating NOPAT | Investopedia

    http://www.investopedia.com/university/EVA/EVA2.asp
    ... for which we know the cash flows and the ... on deductible expenses [total tax-deductible
    non-operating expenses x ... final number, we see that cash operating taxes ...

  • EBITDA: Challenging The Calculation

    http://www.investopedia.com/articles/analyst/020602.asp
    ... used to analyze a company's operating profitability before non-operating expenses
    (such ... of the day that focused only on EBITDA missed the negative cash flows. ...

  • CFA Level 1 Study Guide - Financial Statements - Income Statement ...

    http://www.investopedia.com/exam-guide/cfa-level-1/financial-statements/income-statement.asp
    ... and Accounting Entries; 6.18 Revenue Recognition Effects on Cash Flows and
    Financial Ratios; 6.19 The Cash Flow Statement; 6.20 Cash ...

  • Using The Price-To-Book Ratio To Evaluate Companies

    http://www.investopedia.com/articles/fundamental/03/112603.asp
    ... It requires an accurate estimate of future cash flows, but it can be awfully hard ...
    Behind-the-scenes, non-operating issues can impact book value so much that it ...

  • CFA Level 1 Study Guide - Assets - Causes a Decline in LIFO ...

    http://www.investopedia.com/exam-guide/cfa-level-1/assets/causes-decline-lifo-reserve.asp
    ... and Accounting Entries; 6.18 Revenue Recognition Effects on Cash Flows and
    Financial Ratios; 6.19 The Cash Flow Statement; 6.20 Cash ...

  • CFA Level 1 Study Guide - Liabilities - Determining The Value Of ...

    http://www.investopedia.com/exam-guide/cfa-level-1/liabilities/lease-asset-value-determination.asp
    ... and Accounting Entries; 6.18 Revenue Recognition Effects on Cash Flows and
    Financial Ratios; 6.19 The Cash Flow Statement; 6.20 Cash ...

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