Harvard Business Review

MAY 28, 2018

While companies are required to share the same materials with all investors, they can emphasize the elements that will be most relevant to particular investor segments—highlighting stable cash flow for pension funds or payouts for growth-oriented investors, for example. The number of directors and officers would be reduced.

Balance Sheet 12

Balance Sheet Cash Flow Banking Fixed Costs 12

Harvard Business Review

NOVEMBER 30, 2018

government. Capital-intensive factories have a high-fixed-cost, low-variable-cost operating model. If you greatly reduce the production volume, the cars that do come out have to absorb more of the fixed costs, and that eventually sends the product into a profitability death spiral.

Fixed Costs 14

Fixed Costs Assets Cash Flow Variable Costs 14

Harvard Business Review

OCTOBER 7, 2015

However, free cash flow per share remained impressive at both companies, and fixed cost ratios remained somewhat intact. Both firms offer essentially identical services, maintain similar client bases, and pursue comparable prospects.

Balance Sheet 12

Balance Sheet Cash Flow Revenue Reorganization 12