audit capital-flow
Capital flow analysis — where does the cash go?
When to use
Understand how a company distributes operating cash flow: how much goes to CapEx, M&A, buybacks, and dividends.
Quick Start
# Full capital flow report
audit capital-flow
# Only 2020-2024 annual data
audit capital-flow --years 2020-2024
# Only Q1 data
audit capital-flow --period q1
Command
audit capital-flow [--years xxxx-yyyy] [--period q1|h1|9m|annual] [--help]
Parameter
Description
Default
--yearsYear range, e.g. 2020-2024
All years
--periodFiscal period
annual
Core Metrics
Metric
Formula
Meaning
CapEx
Capital expenditure
M&A
Acquisition spend (negative) or divestiture income (positive)
Buyback
Net cash returned
Dividends
Dividend payments
CapEx Intensity
Capital expenditure as % of operating cash flow
Payout / FCF
Can the company afford its payouts?
Advisory
CapEx Intensity
Status
Threshold
[+]< 20% = light, asset-light mature business
[~]20-50% = moderate reinvestment
[-]> 50% = heavy, capital-intensive or high-growth
Payout Sustainability
Status
Threshold
[+]< 0.5x = sustainable
[~]0.5-1.0x = tight but manageable
[-]> 1.0x = unsustainable, may borrow to fund
Field IDs
Name
Industrial
Banking
Insurance
Operating Cash Flow
cash_flow:1201
cash_flow:2201
cash_flow:3201
Free Cash Flow
cash_flow:1240
cash_flow:2243
cash_flow:3246
Net Business Purchase and Sale
cash_flow:1224
cash_flow:2224
cash_flow:3228
Net Common Stock Issuance
cash_flow:1230
cash_flow:2233
cash_flow:3236
Cash Dividends Paid
cash_flow:1231
cash_flow:2235
cash_flow:3238
Industry Routing
Metric
Industrial
Banking
Insurance
OCF
cash_flow:1201
cash_flow:2201
cash_flow:3201
FCF
cash_flow:1241
cash_flow:2243
cash_flow:3243
M&A
cash_flow:1224
cash_flow:2224
cash_flow:3227
Buyback
cash_flow:1230
cash_flow:2233
cash_flow:3236
Dividends
cash_flow:1231
cash_flow:2235
cash_flow:3238
Output Example
CAPITAL FLOW
TICKER: [US.AAPL - Apple Inc.]
PERIOD: [2020-ANNUAL ~ 2024-ANNUAL]
[+] CapEx Intensity: Median 11.8% (< 20% = light)
↳ < 20% = light, 20-50% = moderate, > 50% = heavy
[~] Payout Sustainability: Median 0.72x (0.5-1.0 = tight)
↳ < 0.5 = sustainable, 0.5-1.0 = tight, > 1.0 = unsustainable
OCF Total [██████████] 100% (500.00B)
CapEx [██░░░░░░░░] 12% (60.00B)
M&A [░░░░░░░░░░] 0% (-)
Buybacks [████████░░] 78% (390.00B)
Dividends [█░░░░░░░░░] 10% (50.00B)
[ANALYSIS]
Metric FCF Conv CapEx Int Payout/FCF
--------------------------------------------
Mean 80.0% 12.3% 75.0%
Median 78.5% 11.8% 72.0%
Max 92.0% 18.0% 95.0%
Min 65.0% 8.0% 50.0%
StdDev 10.0% 3.5% 18.0%
CoV 12.5% 28.0% 24.0%
Slope 1.50%/yr -0.80%/yr 2.00%/yr
R² 68% 55% 72%
[DATA]
Period OCF CapEx M&A Buyback/Issuance Dividends FCF
-------------------------------------------------------------------------
2020 ANNUAL 100.00B 12.00B - 78.00B 10.00B 88.00B
...
