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Corporate Finance Institute

YouTube | Stock

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Tracked since March 15, 2026

Performance since March 15, 2026

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+1.18%
S&P 500
+9.40%
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-8.22%
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July 7, 2026

Corporate Finance Explained | Stock-Based Compensation

This video explains stock-based compensation, a significant expense for tech companies that is often obscured in financial reporting. It details how ASC 718 allows companies to expense the fair value of stock grants over time, but then adds this expense back on the cash flow statement as a non-cash item, artificially inflating operating and free cash flow while diluting existing shareholders.

2 tracked mentionsNo linked signals detected

June 25, 2026

Corporate Finance Explained | Free Cash Flow: The Metric That Truly Drives Valuation

This video explains the importance of Free Cash Flow (FCF) as a true indicator of a company's financial health, contrasting it with revenue and net income. It details the FCF formula (Cash from Operations - Capital Expenditures) and highlights its discretionary nature, which management can use for debt repayment, dividends, stock buybacks, or acquisitions. The explanation emphasizes that FCF cuts through accounting noise like accruals and depreciation, offering a clearer view of a company's ability to survive and thrive.

4 tracked mentions1 linked signals

May 21, 2026

Corporate Finance Explained | Lease vs Buy: How Smart Companies Optimize Asset Ownership

This video explains the complexities of lease vs. buy decisions for companies, moving beyond simple cost comparisons to strategic considerations like capital allocation, tax strategy, and risk management. It highlights how a $24 million purchase versus a $480,000 monthly lease involves more than just immediate math, emphasizing the time value of money and opportunity costs.

2 tracked mentions1 linked signals