The correct calculation of free cash flow depends on three factors: (1) business facts (what was sold, at what terms), (2) constraints (is the company private/public, what regulations apply, what debt covenants exist), and (3) objectives (is the business being valued for sale based on EBITDA or for long-term ownership based on cash generation); without these three anchors, free cash flow calculation is arbitrary.

definitionpending

Speaker

Anthony Chilupati

Evidence Quote

You always start with the facts before you think about a transaction and how you're going to account for it. It's all about the facts, the constraints, and the objectives.

Source

No. 1 Forensic Accountant: The Coming AI Collapse | Anthony ScilipotiThe Knowledge Project Podcast
Created: 8/11/2026, 12:09:33 AM

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