(1) In general, the net cash flow generated from operating activities >: (financial expenses+current depreciation+amortization of deferred intangible assets+amortization of deferred expenses). If the calculation result is negative, it shows that the cash income of the enterprise can not offset the related expenses, and there are operational difficulties.
(2) Cash purchase and sale ratio. Generally speaking, this ratio should be close to the cost of selling goods. If the purchase-sale ratio is abnormal, there may be two situations: the goods are sluggish and overstocked; Business is shrinking. Both of these situations will have a negative impact on enterprises. Expressed by the formula: cash purchase and sale ratio = cash paid for goods and services/cash received for goods and services.
(3) Operating cash withdrawal rate. This ratio should generally be around 95%. If it is less than 95%, it means that the sales work is not normal or the sales credit policy is not appropriate. If it is less than 90%, it means that there may be serious false profits and real losses. Expressed as: