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Additional Working Capital Cash Flow Resources:  

1. Operating Cash Flow: Better Than Net Income?
It does not capture the changes in working capital (inventories, receivables, etc.). The real operating cash flow is the number derived in the statement of ...

2. Free Cash Flow: Free, But Not Always Easy
Net income + Depreciation/Amortization - Change in Working Capital - Capital Expenditure ---------------------------- = Free Cash Flow ...

3. Free cash flow - Wikipedia, the free encyclopedia
The second difference is that the Free Cash Flow measurement deducts increases in net working capital, where the net income approach does not. ...


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