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La Capacite d'autofinancement | ComptaShop
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La Capacite d’autofinancement

La Capacité d’autofinancement clip_image002

La capacité d’autofinancement ou CAF exprime le surplus monétaire dégagé par l’exploitation pendant une période donnée qui indique la capacité de l’entreprise à financer sa croissance

Elle est calculée à partir des données du Compte de résultat suivant 2 méthodes :

clip_image004Méthode Additive : la Capacité d’Autofinancement est calculée en ajoutant des rubriques,

clip_image004[1]Méthode Soustractive : la Capacité d’Autofinancement est calculée par la soustraction d’éléments.

Méthode Additive

Elle est obtenue en ajoutant le Résultat Net et les Dotations aux amortissements puis en enlevant les Dotations aux amortissements des subventions d’investissement.

Méthode Soustractive

Elle est obtenue en réalisant la différence entre l’Excédent Brut d’Exploitation (EBE) et les Charges Financières

(intérêts des comptes courants, d’emprunts et de découvert).

clip_image006 Remarque

Par l’une ou l’autre des méthodes, vous devez obtenir le même résultat.

Autofinancement

L’Autofinancement représente la richesse financière nouvelle générée par l’entreprise, dont elle pourra disposer après avoir rémunéré ses actionnaires.

L’autofinancement est la différence entre Capacité d’Autofinancement et les Dividendes distribués.

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