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Free Cash Flow

August 22, 2026 · Aditya Gupta

Investing

Free Cash Flow (FCF) is cash generated by operations minus capital expenditures — the cash a company can use for dividends, buybacks, acquisitions, or debt paydown. FCF is arguably the most important financial metric because it represents real, distributable wealth — unlike accounting earnings, which can be manipulated. FCF yield (FCF / market cap) of 5%+ is generally attractive. Growing FCF signals business strength; declining FCF despite growing earnings is a warning sign of unsustainable accounting. Public companies disclose FCF in earnings releases and investor presentations. Berkshire Hathaway's 'owner earnings' is a closely related concept.

Investing

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