L1 Long Short Fund (ASX:LSF) Cash Flow from Operations: A$264.7 Mil (TTM As of Dec. 2025)


ASX:LSF L1 Long Short Fund Ltd ASX:LSF
66 GF Score
Price A$4.70
GF Value A$13.46
Valuation Significantly Undervalued
! 4 Warning Signs
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What is L1 Long Short Fund Cash Flow from Operations?

L1 Long Short Fund ASX:LSF +2.84% 66 Cash Flow from Operations is A$264.7 Mil as of Dec. 2025. GuruFocus rates ASX:LSF with a GF Score™ of 66/100 and a GF Value™ of A$13.46 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.

For the six months ended in Dec. 2025, L1 Long Short Fund's Cash Receipts from Operating Activities was A$-3,100.8 Mil. Its Cash Payments was A$3,146.7 Mil. And its Cash Flow from Others was A$-0.0 Mil. In all, L1 Long Short Fund's Cash Flow from Operations for the six months ended in Dec. 2025 was A$45.9 Mil.

L1 Long Short Fund  (ASX:LSF) Cash Flow from Operations Explanation

For financial companies reported in direct method, cash flow from operations contains three items:

1. Cash Receipts from Operating Activities:
Cash Receipts from Operating Activities represents cash received from operating activitiies in direct method.

L1 Long Short Fund's cash receipts from operating activities for the six months ended in Dec. 2025 was A$-3,100.8 Mil.

2. Cash Payments:
It represents cash flow paid from operating activities in the direct cash flow method.

L1 Long Short Fund's cash payments for the six months ended in Dec. 2025 was A$3,146.7 Mil.

3. Cash Flow from Others:
These are cash differences caused by the change of cash receipts and cash payments. For instance, if a company pays its suppliers slower, its cash position will build up faster. If a company receives payments from its customers slower, its cash position will grow more slowly (or even shrink).

L1 Long Short Fund's cash flow from others for the six months ended in Dec. 2025 was A$-0.0 Mil.

L1 Long Short Fund Cash Flow from Operations Related Terms

L1 Long Short Fund Cash Flow from Operations Historical Data

* Premium members only.

The historical data trend for L1 Long Short Fund's Cash Flow from Operations can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

L1 Long Short Fund Cash Flow from Operations Chart

L1 Long Short Fund Annual Data
Trend Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Cash Flow from Operations
Get a 7-Day Free Trial -503.27 385.70 510.80 -244.67 161.78

L1 Long Short Fund Semi-Annual Data
Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Cash Flow from Operations Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -575.17 330.51 -57.04 218.82 45.91
ASX:LSF
66GF Score
L1 Long Short Fund Ltd ASX:LSF
Cash Flow from Operations is just one metric. See GF Score™, valuation, warning signs, and more.
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L1 Long Short Fund Cash Flow from Operations Calculation

Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.

L1 Long Short Fund's Cash Flow from Operations for the fiscal year that ended in Jun. 2025 is calculated as:

Cash Flow from Operations(A: Jun. 2025 )
=Cash Receipts from Operating Activities+Cash Payments+Cash Flow from Others
=5842.256+-5680.481+-5.4001247917768E-13
=161.8

L1 Long Short Fund's Cash Flow from Operations for the quarter that ended in Dec. 2025 is:

Cash Flow from Operations(Q: Dec. 2025 )
=Cash Receipts from Operating Activities+Cash Payments+Cash Flow from Others
=-3100.758+3146.67+-2.6290081223124E-13
=45.9

Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was A$264.7 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

What does a Cash Flow from Operations of A$264.7 Mil mean?
L1 Long Short Fund (ASX:LSF) has a Cash Flow from Operations of A$264.7 Mil as of Dec. 2025. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for L1 Long Short Fund and its competitors.
Is L1 Long Short Fund's Cash Flow from Operations too high?
L1 Long Short Fund's current Cash Flow from Operations is A$264.7 Mil. Overall, L1 Long Short Fund has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does L1 Long Short Fund's Cash Flow from Operations compare to BLK and BX?
L1 Long Short Fund's Cash Flow from Operations of A$264.7 Mil can be compared against companies in the Asset Management industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Flow from Operations for an Asset Management company?
A good Cash Flow from Operations depends on the Asset Management industry context. However, Cash Flow from Operations should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Flow from Operations mean?
A high Cash Flow from Operations can signal that a stock is expensive relative to its fundamentals. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for L1 Long Short Fund and its competitors. L1 Long Short Fund's current Cash Flow from Operations is A$264.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is L1 Long Short Fund stock overvalued right now?
Based on GuruFocus' analysis, L1 Long Short Fund (ASX:LSF) is currently considered Significantly Undervalued. The stock's GF Value™ is A$13.46, compared to a current price of A$4.70 — trading 65.1% below its estimated fair value. The current Cash Flow from Operations is A$264.7 Mil. L1 Long Short Fund's overall GF Score™ is 66/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Operations calculated?
Cash Flow from Operations is calculated from a company's financial statements. For L1 Long Short Fund (ASX:LSF), the current Cash Flow from Operations is A$264.7 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is L1 Long Short Fund (ASX:LSF) Overvalued in 2026?

Based on GuruFocus' analysis, L1 Long Short Fund stock appears to be undervalued. The current stock price of A$4.70 is trading 65.1% below its estimated GF Value™ of A$13.46. GuruFocus considers L1 Long Short Fund to be Significantly Undervalued.

Key valuation signals for ASX:LSF:

  • Cash Flow from Operations: A$264.7 Mil
  • GF Value™: A$13.46 vs. price of A$4.70 (65.1% below fair value)
  • GF Score™: 66/100 with 4 warning signs

No single metric tells the full story. See the ASX:LSF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

L1 Long Short Fund Business Description

Address 101 Collins Street, Level 45, Melbourne, VIC, AUS, 3000
L1 Long Short Fund Ltd provides investors with access to an actively managed long and short portfolio of securities and the investment expertise of the manager. The company's investment process combines valuation with qualitative considerations to identify attractive investment opportunities. It operates in one industry, being the securities industry, deriving revenue from dividend and trust distribution income, interest income, and from the sale of its trading portfolio.
66GF Score

Get the complete analysis for ASX:LSF

Cash Flow from Operations is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

A$4.70
Price
A$13.46
GF Value