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Cash Flow

Cash flow is the net change arising from cash inflows and outflows within a period.

Positive or negative cash flow

Cash flow describes the flow of cash generated (positive) or used (negative) during an accounting period, such as a financial year.

Cash flow as a performance indicator

As a performance indicator, cash flow answers the question: “How much money (and not: how much profit) was generated?” or “What is the net amount of incoming and outgoing payments?”. Cash flow thus reflects a company’s financial position/internal financing capacity: The more money a company generates internally, the less it needs to borrow from others (e.g. bank loans).

Further information on the current cash flow situation and the system of calculation can be found in the statement of cash flows in our latest annual or interim report.