Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) Cash Flow from Operations Explanation
For companies reported in indirect method, cash flow from operations contains six items:
1. Net Income From Continuing Operations:
Net Income From Continuing Operations indicates the net income that a firm brings in from ongoing business activities. These activities are expected to continue into the next reporting period. It excludes extraordinary items, income from the cumulative effects of accounting changes, non-recurring items, income from tax loss carry forward, and preferred dividends.
Chocoladefabriken Lindt & Spruengli AG's net income from continuing operations for the
six
months ended in Jun. 2026 was CHF192 Mil.
2. Depreciation, Depletion and Amortization:
Depreciation is a present expense that accounts for the past cost of an asset that is now providing benefits.
Depletion and amortization are synonyms for depreciation.
Generally:
The term depreciation is used when discussing man made tangible assets
The term depletion is used when discussing natural tangible assets
The term amortization is used when discussing intangible assets
Chocoladefabriken Lindt & Spruengli AG's depreciation, depletion and amortization for the
six
months ended in Jun. 2026 was CHF156 Mil.
3. Change In Working Capital:
Working Capital is a measure of a company's short term liquidity or its ability to cover short term liabilities. It is defined as the difference between a company's current assets and current liabilities. Changes in Working Capital is reported in the cash flow statement since it is one of the major ways in which net income can differ from operating cash flow.
Chocoladefabriken Lindt & Spruengli AG's change in working capital for the
six
months ended in Jun. 2026 was CHF52 Mil. It means Chocoladefabriken Lindt & Spruengli AG's working capital
increased by CHF52 Mil
from Dec. 2025 to Jun. 2026 .
4. Deferred Tax:
It is the cash flow generated from deferred tax.
Chocoladefabriken Lindt & Spruengli AG's cash flow from deferred tax for the
six
months ended in Jun. 2026 was CHF47 Mil.
Chocoladefabriken Lindt & Spruengli AG's cash from discontinued operating Activities for the
six
months ended in Jun. 2026 was CHF0 Mil.
6. Asset Impairment Charge:
It is the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
Chocoladefabriken Lindt & Spruengli AG's asset impairment charge for the
six
months ended in Jun. 2026 was CHF0 Mil.
7. Stock Based Compensation:
It is a way corporations use stock options to reward employees. It provides executives and employees the opportunity to share in the growth of the company and, if structured properly, can align their interests with the interests of the company's shareholders and investors, without burning the company's cash on hand.
Chocoladefabriken Lindt & Spruengli AG's stock based compensation for the
six
months ended in Jun. 2026 was CHF0 Mil.
8. Cash Flow from Others:
These are cash differences caused by the change of inventory, accounts payable, accounts receivable etc. 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 account receivables will rise, and its cash position will grow more slowly (or even shrink).
Chocoladefabriken Lindt & Spruengli AG's cash flow from others for the
six
months ended in Jun. 2026 was CHF-79 Mil.
Chocoladefabriken Lindt & Spruengli AG Cash Flow from Operations Related Terms
Chocoladefabriken Lindt & Spruengli AG Cash Flow from Operations Historical Data
* 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.
Chocoladefabriken Lindt & Spruengli AG Cash Flow from Operations Chart
Chocoladefabriken Lindt & Spruengli AG Annual Data
Chocoladefabriken Lindt & Spruengli AG 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.
Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was CHF1,039 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 CHF1,039 Mil mean?
Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) has a Cash Flow from Operations of CHF1,039 Mil as of Jun. 2026. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Chocoladefabriken Lindt & Spruengli AG and its competitors.
Is Chocoladefabriken Lindt & Spruengli AG's Cash Flow from Operations too high?
Chocoladefabriken Lindt & Spruengli AG's current Cash Flow from Operations is CHF1,039 Mil. Overall, Chocoladefabriken Lindt & Spruengli AG has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Chocoladefabriken Lindt & Spruengli AG's Cash Flow from Operations compare to MDLZ and HSY?
Chocoladefabriken Lindt & Spruengli AG's Cash Flow from Operations of CHF1,039 Mil can be compared against companies in the Consumer Packaged Goods 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 a Consumer Packaged Goods company?
A good Cash Flow from Operations depends on the Consumer Packaged Goods 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 Chocoladefabriken Lindt & Spruengli AG and its competitors. Chocoladefabriken Lindt & Spruengli AG's current Cash Flow from Operations is CHF1,039 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chocoladefabriken Lindt & Spruengli AG stock overvalued right now?
Based on GuruFocus' analysis, Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) is currently considered Modestly Undervalued. The stock's GF Value™ is CHF12,178.44, compared to a current price of CHF9,320.00 — trading 23.5% below its estimated fair value. The current Cash Flow from Operations is CHF1,039 Mil. Chocoladefabriken Lindt & Spruengli AG's overall GF Score™ is 81/100 with 2 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 Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP), the current Cash Flow from Operations is CHF1,039 Mil as of Jun. 2026. 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 Chocoladefabriken Lindt & Spruengli AG (XSWX:LISP) Overvalued in 2026?
Based on GuruFocus' analysis, Chocoladefabriken Lindt & Spruengli AG stock appears to be undervalued.
The current stock price of CHF9,320.00 is trading 23.5% below its estimated GF Value™ of CHF12,178.44.
GuruFocus considers Chocoladefabriken Lindt & Spruengli AG to be Modestly Undervalued.
Key valuation signals for XSWX:LISP:
Cash Flow from Operations: CHF1,039 Mil
GF Value™: CHF12,178.44 vs. price of CHF9,320.00 (23.5% below fair value)
No single metric tells the full story. See the XSWX:LISP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Swiss-based Chocoladefabriken Lindt & Spruengli is a manufacturer of premium chocolate. Key brands include Lindt, Lindor, Ghirardelli, Russell Stover, Whitman's, and Caffarel. The company bought US-based Russell Stover, its largest-ever acquisition, in 2014. It derives the bulk of its sales from Europe (47% of its consolidated base) but also competes in North America (40%) and the rest of the world (13%). The company operates 11 manufacturing plants in Europe and the United States. Its distribution network includes more than 620 own stores.
81GF Score
Get the complete analysis for XSWX:LISP
Cash Flow from Operations is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
XSWX:LISP has been successfully added to your 
