Free cash flow to equity holders, for example, is calculated differently than cash flow to stakeholders, which is different from a simple summation of the various cash flows on the cash flow statement.

FORBES: Analyzing The Price-To-Cash-Flow Ratio

Nowhere on the income statement, balance sheet or cash flow statement is there any mention of reserves or valuation allowances.

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You get that number by taking the "cash flow from operations" reported on the "consolidated statement of cash flows, " then subtracting capital expenditures.

FORBES: How Pretty Are Those Earnings?

Center-Tainment on the other hand, has a market value of 130 million euros, and no known cash flow statement or profit and loss accounts to speak of.

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