Free Cash Flow & Cash Conversion
A year-end free-cash-flow bridge from NPAT through working capital and capex.
It measures approximate operating cash, FCF, and cash conversion — whether earnings became cash.
Use it to see whether WC growth or capex is absorbing profit before you call the year “cash generative.”
Your numbers stay in this browser. Export only — nothing is uploaded. Illustrative, not financial advice.
Free Cash Flow & Cash Conversion
A year-end free-cash-flow bridge from NPAT through working capital and capex.
Sample figures (NPAT 560k · FCF 380k · CC 67.9%). Currency-agnostic.
Cash bridge inputs
ΔNWC ↑ = cash use; Capex as positive spend. Memo interest/tax are not re-subtracted · Jump to results
FCF bridge & conversion
Approx CFO → FCF → cash conversion vs policy lights.
Equations (locked)
- ApproxCFO = NPAT + DA − ΔNWC
- FCF = ApproxCFO − Capex = NPAT + DA − ΔNWC − Capex
- Cash conversion = FCF ÷ NPAT (primary) · FCF ÷ EBITDA (secondary)
| Bridge step | $ |
|---|
How this is calculated
- FCF = NPAT + DA − ΔNWC − Capex (SME ApproxCFO path — not published CFO − Capex unless you substitute)
- ΔNWC > 0 and Capex > 0 reduce FCF
- Cash interest / tax are memo only — NPAT is already after interest & tax
- CC light Green ≥ 80% / Amber ≥ 50% of NPAT (editable)
Illustrative — not financial advice. Not a full IAS 7 / AASB 107 statement.
Take it with you
Get the worked example workbook in Excel — type your own numbers into it.
The Excel is the worked example workbook — type your own numbers into it. Stays on your device.