Knowledge BaseIntrinsic value & DCF › Free Cash Flow to Equity
Intrinsic value & DCF

Free Cash Flow to Equity FCFE

The cash left for shareholders after the business reinvests and meets its debt obligations.

Part of the Intrinsic Value & DCF course · Lesson 7 of 15
Formula
FCFE = Net Income + D&A - Capex - Increase in Net Working Capital + Net Borrowing

What it is

FCFE is the cash a company could pay out to its common shareholders after covering operating needs, capital spending, and net debt payments (interest and principal, less new borrowing). Because it is the cash available only to equity holders, it is discounted at the cost of equity to value the equity directly. It is effectively the dividend a company could pay if it chose to.

Why it matters

FCFE gives an equity value without the extra step of subtracting net debt, which makes it convenient for valuing financial firms and highly leveraged companies. Comparing FCFE to actual dividends also shows whether a company is paying out more or less than it can sustainably afford.

How it's calculated

Start from net income, add back non-cash charges, subtract capex and the increase in net working capital, then add net borrowing (new debt raised minus debt repaid). An equivalent path starts from FCFF and subtracts after-tax interest while adding net borrowing.

How Quintarthai uses it

The net income, capital spending, and debt-issuance figures behind FCFE are on each company's Financials tab, useful for checking whether dividends are covered by cash.

Cross-border note. Dividend withholding tax differs by listing: US-source dividends paid to Canadian investors and Canadian-source dividends paid to US investors can face withholding under the Canada-US tax treaty. FCFE measures the company's capacity to pay, not your after-tax receipt.

FAQ

When should I use FCFE instead of FCFF?
FCFE is handy when capital structure is stable or when valuing banks and insurers, where debt is part of operations and separating it is awkward. FCFF is preferred when leverage is changing significantly over the forecast.
Related terms
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