accrual = net income - cash flows from operating activities
accrual is difference between net income and cash flows from operating activities.
net income includes costs relatesd to assets, while cash flow excludes.
so we can see the quality of profits through checking out accruals.
basically the value is less than 0.
that means the accounts is healthy.
if accrual is more than 0, the company couldn't make cash well or might do window-dressing.
anyway, check out the cash flows before you invest.
