yes
things that must be considered for cash-flow include:
1. royalties
2. interest
3. tax
before deducting tax one must include depreciation
once NPAT figure is calculated, add back the depreciation to the NPAT figure for cash flow
example:
if EBITA = $120m
if Depreciation = $20m
At 30% tax, NPAT = $70m ($120m - $20m x 70%)
Tax paid = $30m
Cash flow = $90m
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