What are Accruals?
Net income - Net cash from operating activities
What does the Accruals mean?
Big Accruals mean big non-cash revenues, such as sales for customers not yet paid. Negative values of this parameter indicate that a company often receives an advance payment for goods or services, or has large non-cash expenses, such as depreciation. Additional research and care should be taken with businesses that have a large and long-term positive Accruals.