# Cash Flow

> YogoQ Core AI-readable term handoff. Preview, read-only, Reviewed/Verified only.

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- Locale: en-US
- Quality: reviewed
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- Schema version: core-reviewed-term-ai-handoff-v1
- Trust policy: core-trust-policy-v1-2026-06-22

## Short Definition

Cash flow is the movement of cash into and out of a business over a period.

## 一言でいうと

Cash flow is the movement of cash into and out of a business over a period.

## 計算方法

- Basic | Ending cash - opening cash = net cash flow | Shows change in cash balance
- Operating cash flow + investing cash flow + financing cash flow = change in cash | Decomposes cash movement by activity
- Free Cash Flow = operating cash flow - capital expenditure | Approximates cash available after reinvestment

## 含めるもの / 含めないもの

- Include | Cash receipts, payments, taxes, payroll, purchases, capex, borrowing and repayment | They move cash
- Exclude | Uncollected revenue, purely non-cash expenses, accounting gains | They are not cash movement

## 意味

Cash flow tracks cash movement rather than profit. A company can show revenue or profit while still running short of cash because of collection timing, inventory, prepayments, capex, or debt repayment.

## 役立つ場面

- Use it when investigating why a profitable business still has cash pressure.
- Use it when deciding how much hiring, capex, marketing spend, or debt repayment the business can support.

## 使い方のポイント

- Separate operating, investing, and financing cash flow, then explain the gap from profit.
- Review monthly cash balance, expected receipts, expected payments, and minimum required cash.

## 変動要因 / ドライバー

- Collection timing | Time from sale to cash receipt | A reason profitable companies can run short of cash
- Working capital | Receivables, inventory, payables | Often absorbs cash during growth
- Investment and financing | Capex, fundraising, debt repayment | Creates non-operating cash movement

## 判断するときの注意点

- Profitability and cash availability are not the same.
- Financing inflows can make cash flow look better, but they should be separated from operating cash generation.

## よくある誤解 / 落とし穴

- Looking only at revenue growth can miss cash absorbed by receivables or inventory.
- Confusing financing inflows with operating cash generation misreads business health.

## 最小例

Example: recording one million yen of revenue does not improve this month's operating cash flow if the customer pays next month.

## 似ている言葉との違い

- Profit | Accounting profit | Cash flow is cash movement
- Revenue | Sales recognized | Cash flow tracks actual cash receipt timing

## 一緒に見る指標

- EBITDA | Comparison-oriented profit metric | Reconcile with cash flow to judge cash generation
- Runway | Months of cash remaining | Informed by cash burn and cash balance

## FAQ

### How is cash flow different from profit?

Profit is the accounting difference between revenue and expenses. Cash flow is actual cash moving in and out.

### Why should cash flow be monitored?

Because operations, investment, repayment, and hiring are ultimately constrained by cash on hand.

## Sources

- YogoQ Core business foundation editorial baseline

## Limitations

This page is reference information for research and learning. For accounting, legal, finance, health, security, or other individual decisions, confirm against primary sources or qualified professionals.

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