Cash Flow per Share

Metadata

  • Id: cash_flow_per_sh
  • Type: fundamentals
  • Subtype: ratios
  • Units: ratio
  • Decimal Points: 2
  • Currency Convertible: Yes
  • Tags: “Cash Flow per Share”, “CFPS”, “Cash Generated per Share”, “Operating Cash Flow per Share”, “Cash Earnings per Share”

Description

Cash Flow per Share is a way to measure how much cash a company generates for each share of its common stock. It is calculated by dividing the cash flow from operating activities, after subtracting any dividends paid to preferred shareholders, by the number of shares outstanding. Cash flow per share is considered a more reliable indicator of a company’s financial strength and sustainability than earnings per share, because it is less affected by accounting choices and manipulation. Cash flow per share includes the effects of depreciation and amortization, which are expenses that reduce net income but not cash flow.
The formula for Cash Flow per Share is: Cash Flow per Share = (Cash from Operations - Preferred Dividends) / Weighted Number of Shares Outstanding
Where: - Cash from Operations is CF015, cf_cash_from_oper - Weighted Average Shares is IS028, is_avg_num_sh_for_eps