🎓CFA Final Prep All Topics

FCFF and FCFE

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Question

What is the formula for FCFE starting from FCFF?

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Answer

FCFE=FCFF−Interest(1−t)+Net borrowing

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Question

Why must FCFF from CFO under US GAAP include an added-back Interest×(1−t)?

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Answer

US GAAP puts interest paid in CFO, but FCFF is pre-interest.

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Question

What does FCFF represent economically in valuation?

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Answer

Cash available to all capital providers after operations and required investment.

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Question

Why is interest added back as Interest×(1−t) when deriving FCFF from net income?

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Answer

Net income is after interest; FCFF must be pre-debt financing, after tax.

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