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What Does MFIs’ Cash Flow Analysis Reveal?

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Book cover Microfinance Institutions

Part of the book series: Palgrave Studies in Impact Finance ((SIF))

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Abstract

Analyzing cash flow statements helps users of financial statements obtain the relevant information concerning cash movements in and out of the company in a given financial period. They enable financial analysts to understand the financial sustainability of an MFI as a going concern and the way the cash generated by operations is split between dividend distribution and investment activities on one hand and the way the MFI is financed on the other.

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Authors
  1. Gautier Dumont
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  2. Mathias Schmit
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Editor information

Editors and Affiliations

  1. University of Agder, Norway

    Roy Mersland

  2. Oslo and Akershus University College and Telemark University College, Norway

    R. Øystein Strøm

Copyright information

© 2014 Gautier Dumont and Mathias Schmit

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Cite this chapter

Dumont, G., Schmit, M. (2014). What Does MFIs’ Cash Flow Analysis Reveal?. In: Mersland, R., Strøm, R.Ø. (eds) Microfinance Institutions. Palgrave Studies in Impact Finance. Palgrave Macmillan, London. https://doi.org/10.1057/9781137399663_3

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