Back to KPI Library
Finance

What is Free Cash Flow?

Cash generated after capital investment.

How to calculate it

Calculate Free Cash Flow as: Operating cash flow − Capital expenditures. Pull the inputs from your connected data and track the trend over time in your dashboard.

Examples

Example 1

$300k operating cash flow minus $80k capex -> $220k free cash flow to reinvest.

Example 2

Operating cash flow of $400k minus $90k of capital expenditure -> $310k free cash flow, enough to fund expansion without raising new capital.

Why it matters

Free cash flow is the cash generated after capital investment and shows what is genuinely available to repay debt, reinvest or return to shareholders. It is often a better measure of financial health than reported profit because it is harder to manipulate. Ignoring working-capital swings between periods can make a single quarter look better or worse than the underlying trend.

Benchmark context

Positive and growing free cash flow is the goal; capital-intensive businesses naturally run lower, so compare within your industry and over multiple periods.

Common pitfalls

Ignoring working-capital swings between periods.

Related KPI guides

Turn KPI definitions into governed dashboards

Metricwise helps teams define metrics once, reuse them across dashboards, and ask trusted business questions in plain English.

Get Started