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Ratios: Capital Acquisition Ratio definitions

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  • Capital Acquisitions Ratio
    Indicates how many times operating cash flows can cover cash paid for fixed asset purchases in a period.
  • Operating Cash Flows
    Cash generated and used by a company's core business activities, shown in the operating section of the statement of cash flows.
  • Fixed Assets
    Long-term tangible resources such as property, plant, and equipment acquired for business use.
  • Statement of Cash Flows
    Financial report detailing cash inflows and outflows from operating, investing, and financing activities.
  • Investing Section
    Part of the statement of cash flows showing cash transactions for buying and selling long-term assets.
  • Financing Section
    Section of the statement of cash flows reflecting cash flows from debt, equity, and dividend transactions.
  • Property, Plant, and Equipment
    Major physical assets used in operations, often requiring significant capital investment.
  • Capital Expenditures
    Cash outlays for acquiring or upgrading fixed assets to maintain or expand business operations.
  • Debt
    Borrowed funds used to finance business activities, often needed when operating cash flows are insufficient.
  • Numerator
    The top value in a ratio calculation, representing cash flow from operating activities in this context.
  • Denominator
    The bottom value in a ratio calculation, representing cash paid for fixed asset purchases.
  • Shareholders
    Individuals or entities owning equity in a company, affected by financing activities in the cash flow statement.
  • Bond Holders
    Creditors who lend money to a company through bonds, receiving interest and principal payments.
  • Dividends
    Distributions of profits to shareholders, recorded in the financing section of the cash flow statement.
  • Expansion
    Business growth often requiring significant capital expenditures on new or upgraded fixed assets.