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Qu’est-ce que cela signifie d’avoir le même montant de CAPEX et de D&A ? ✅ Une question classique en entretien de M&A qui permet de tester votre compréhension du lien entre investissements, amortissements et Free Cash Flow. 💡 Dans une lecture simplifiée, si CAPEX = D&A, l’entreprise investit environ autant dans ses actifs qu’elle n’en comptabilise en dépréciation et amortissement. ➡️ Cela peut indiquer que l’entreprise renouvelle ses immobilisations à un rythme proche de leur amortissement, san
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