Özet:

The aim of this study is to examine the cash flows generated by the companies in the BIST 100 Index as a result of their operating, investing, and financing activities. For this aim, the data of 79 companies from 2005 to 2021 have been used, and the relevant cash flows have been analyzed according to the sectors. Despite the fact that cash flows in the manufacturing sector have increased and decreased over the years, the most obvious break in all cash flows occurred in 2009, with a sharp decrease. Cash flows in the holding and investment sector have not followed a trend over time. Over the years, all cash flows in technology sector’ companies have not followed a regular trend. Although similar trends have been discovered in some cases based on the type of cash flows (from operating, investing, and financing activities) in the sectors examined, it has also been determined that there are some cases with opposite cases. Lastly, regardless of the industry in which companies operate, cash flow is critical, and companies will struggle to continue operations without sufficient cash flows.

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