Acushnet Company
S&P 600
Cash Flow
Cash Flow Breakdown
Figures in US$OperatingInvestingFinancing
How to read this: the three bars show where cash moved each year. Operating is cash from the core business (you generally want this positive and growing). Investing is usually negative — money spent on assets or acquisitions. Financing shows money raised from, or returned to, lenders and shareholders. Bars above the line are cash in; bars below are cash out.
Operating Cash Flow vs Capex
Figures in US$Operating Cash FlowCapital Expenditure
How to read this: operating cash flow is the cash the business generated; capital expenditure is what it spent on long-term assets like plant and equipment. The gap between them is roughly free cash flow — the cash left over. A wide gap (operating well above capex) means the business funds its investment comfortably from its own earnings.
| Period | Operating Cash Flow | Investing Cash Flow | Financing Cash Flow | Capital Expenditure |
|---|---|---|---|---|
| FY2014 | $54.11M | $-23.53M | $-30.15M | $23.53M |
| FY2015 | $91.83M | $-23.20M | $-60.06M | $23.20M |
| FY2016 | $104.27M | $-19.18M | $-62.66M | $19.18M |
| FY2017 | $-27.04M | $-18.85M | $9.26M | $18.85M |
| FY2018 | $163.73M | $-49.70M | $-128.88M | $32.80M |
| FY2019 | $134.28M | $-61.06M | $-70.33M | $32.96M |
| FY2020 | $264.43M | $-24.68M | $-128.59M | $24.68M |
| FY2021 | $314.12M | $-37.60M | $-140.33M | $37.60M |
| FY2022 | $-67.79M | $-140.22M | $-8.58M | $61.36M |
| FY2023 | $371.83M | $-101.49M | $-264.73M | $75.36M |
| FY2024 | $245.11M | $-74.62M | $-179.68M | $74.62M |
| FY2025 | $194.37M | $-74.34M | $-124.82M | $74.34M |
Figures in USD. Educational data only.
Understanding these terms
Plain-English explanations of each figure in the table above, and what a beginner typically looks at. These are educational descriptions only, not advice.
- Operating Cash Flow
- Cash produced by the company's core operations during the period. The US equivalent of "Cash from Operating Activity".How a beginner reads it: A beginner uses this as a reality check on profit, since it reflects cash actually collected. Healthy, consistent operating cash flow underpins a company's ability to invest and repay debt.
- Investing Cash Flow
- Cash used for or generated by buying and selling long-term assets and investments. The US equivalent of "Cash from Investing Activity".How a beginner reads it: A beginner expects this to be negative for companies investing in growth. Reading it next to operating cash flow shows whether the business funds its investments from its own earnings.
- Financing Cash Flow
- Cash flows with lenders and shareholders — borrowing, repaying, issuing shares, buybacks, and dividends. The US equivalent of "Cash from Financing Activity".How a beginner reads it: A beginner reads this to understand whether the company is taking in money (borrowing/issuing) or paying it out (repaying/dividends), and how that fits the operating picture.
- Capital Expenditure
- Money spent on buying or upgrading long-lived assets like plant, equipment, and buildings. Often shortened to "capex".How a beginner reads it: A beginner reads capex against operating cash flow to see whether a company funds its investment from its own earnings. Operating cash flow minus capex is roughly free cash flow.