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Free cash flow dividend

A rule under which the payment is set as a portion of the cash flow left after capital expenditure.

How to read the number

This base ties the payment to money more honestly: there is nothing to pay with once the flow has gone into investment, however large the accounting result.

When the metric lies

Cash flow swings more than profit. Moving one large construction project into another year changes the base while the business operates exactly as before.

Also known as: fcf dividend

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