💰 Cash Flow Statement Explained in Tamil
Stock Market Master Course – Lesson 8
📌 Cash Flow Statement na enna?
Profit irundhaalum company kitte cash illa na problem dhaan. Cash Flow Statement company ku actual cash varudha? Pogudha? nu kaamikum report.
💡 “Profit is theory. Cash is reality.”
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1️⃣ Operating Cash Flow (OCF)
Core business operations la irundhu generate aagura cash.
Positive & consistent OCF = Strong business.
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2️⃣ Investing Cash Flow
• Machinery purchase
• Asset sale
• Investments
Company future growth ku invest pannudha nu idhu kaamikum.
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3️⃣ Financing Cash Flow
• Loan eduthathu
• Loan repay pannathu
• Dividend pay pannathu
• Share issue pannathu
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📊 Simple Example
| Particular | Amount |
|---|---|
| Operating Cash Flow | ₹50 Crore |
| Investing Cash Flow | ₹-20 Crore |
| Financing Cash Flow | ₹-10 Crore |
| Net Cash Increase | ₹20 Crore |
🔥 Free Cash Flow (FCF)
Operating Cash Flow – Capital Expenditure = Free Cash Flow
Free Cash Flow positive ah irundha company debt reduce panna, dividend kudukka, growth invest panna mudiyum.
---⚠️ Red Flags
- Continuous negative Operating Cash Flow
- Heavy borrowing to survive
- Profit irundhum cash illa
🎯 Final Understanding
Balance Sheet = Financial position P&L = Profitability Cash Flow = Liquidity strength
Moonum analyse pannina dhaan safe long-term investing 🔥
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Disclaimer:
This content is for educational purposes only. Stock market investments are subject to market risks. Please consult a financial advisor before investing. Universal Money Mart does not provide stock recommendations.
This content is for educational purposes only. Stock market investments are subject to market risks. Please consult a financial advisor before investing. Universal Money Mart does not provide stock recommendations.
