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Capital Expenditure

a financial term in corporate accounting, referring to the funds used by a company to acquire, upgrade, and maintain physical assets.

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Written by Support
Updated over a year ago

On platforms like Dividend Data, you can find Capital Expenditure for stocks. This helps you make informed investment decisions.

Definition:

Capital Expenditure, often abbreviated as CapEx, includes spending on physical assets like buildings, machinery, technology, or equipment. These are investments made by a company to maintain or increase the scope of its operations.

Types of Capital Expenditure

  1. Maintenance CapEx: Expenditure necessary to maintain current operational capacity and asset condition.

  2. Growth CapEx: Investment in new assets to expand business operations and generate additional revenue.

Importance of Capital Expenditure in Financial Analysis

  1. Future Earnings Growth: Indicates a company’s commitment to future growth and expansion.

  2. Asset Base Enhancement: Enhances the company’s productive capacity and efficiency.

  3. Financial Health and Cash Flow: High CapEx can impact a company's cash flow and necessitate adequate financial planning.

Capital Expenditure in Financial Statements

  • CapEx is not immediately expensed in the income statement; instead, it is capitalized and amortized or depreciated over the life of the asset.

Analyzing Capital Expenditure

  1. CapEx to Depreciation Ratio: This ratio assesses whether a company is investing enough in CapEx to maintain or grow its asset base.

  2. Impact on Cash Flow: Evaluating how CapEx affects a company’s operating cash flow and liquidity.

  3. Industry Comparison: Benchmarking CapEx relative to industry peers can offer insights into a company’s growth strategy.

Factors Influencing Capital Expenditure

  1. Strategic Objectives: Business expansion plans and strategic objectives influence the level of CapEx.

  2. Economic Conditions: Prevailing economic environment and market conditions can impact CapEx decisions.

  3. Technological Advancements: Need to upgrade to the latest technology or machinery.

Capital Expenditure and Company Valuation

  • Understanding CapEx is essential for valuation models like Discounted Cash Flow (DCF), as it impacts future cash flows and growth estimates.

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