Formula library

Financial formula guides

Browse our published financial formulas for cash flow and valuation. Each guide includes definitions, worked examples, comparisons, and a calculator.

Published formulas

Choose a formula to understand how it works and when to use it.

Free cash flow guide

Free Cash Flow Formula

Free Cash Flow = Cash from Operations − Capital Expenditures

The most common free cash flow formula subtracts capital expenditures from cash from operations. Other versions start with EBIT, EBITDA or net income and reconcile the same operating and reinvestment economics.

FCFF valuation guide

Unlevered Free Cash Flow Formula

FCFF = EBIT × (1 − Tax Rate) + D&A − Increase in NWC − CapEx

Unlevered free cash flow, also called free cash flow to the firm, removes financing effects so the cash flow represents both debt and equity capital providers.

FCFE valuation guide

Levered Free Cash Flow Formula

FCFE = Net Income + D&A − Increase in NWC − CapEx + Net Borrowing

Levered free cash flow, often modeled as free cash flow to equity, measures cash remaining for common shareholders after operating needs, reinvestment and net debt financing.