Profit and cash differ, and the gap that surprises small owners most is equipment: a van or a press is cash out the door that never touches the profit and loss. ai-bookkeeper already builds an indirect-method cash flow statement that ties to the bank accounts. It now adds one line under "Change in cash": free cash flow, which is cash from operations less purchases of fixed assets. Disposal proceeds are not netted against it, so a sale of old equipment does not make a thin year look healthy.
The line shows in the report on the page, in the CLI report, and as freeCashFlow and capex in the agent output. A test covers the arithmetic. It is a definition on top of figures that already tie, not a new measurement on real books. Estimates only, not accounting advice.