Cash Flow on Total Assets Ratio. Cash flow on total assets is an efficiency ratio that rates actually cash flows to the company assets without being affected by income recognition or income measurements. The cash flow on total assets ratio is calculated by dividing cash flows from operations by the average total assets.
http://www.myaccountingcourse.com/accounting-dictionary/cash-flow-to-total-asset-ratio
a cash flow in its narrow sense is a payment (in a currency), especially from one central bank account to another; the term 'cash flow' is mostly used to describe payments that are expected to happen in the future, are thus uncertain and therefore need to be forecasted with cash flows;
https://en.wikipedia.org/wiki/Cash_flow
Cash flow notion is based loosely on cash flow statement accounting standards. the term is flexible and can refer to time intervals spanning over past-future. It can refer to the total of all flows involved or a subset of those flows. Subset terms include net cash flow, operating cash flow and free cash flow.
https://en.wikipedia.org/wiki/Cash_flow
Remember that the cash flows to total assets ratio has nothing to do with income or profitability. It only has to do with the efficiency of cash flows. A business with an extremely high cash flows to total assets ratio might still report a loss on the income statement for the year.
http://www.myaccountingcourse.com/accounting-dictionary/cash-flow-to-total-asset-ratio
Investors also use the cash flows to total asset ratio to estimate the quality of a company's earnings. The cash flow to assets ratio is much like the return on total assets ratio, which measures how efficiently a business uses its assets to create a return or income. The cash flows to total assets ratio shows investors how efficiently the business is at using its assets to collect cash from sales and customers.
http://www.myaccountingcourse.com/accounting-dictionary/cash-flow-to-total-asset-ratio
Positive cash flow indicates that a company's liquid assets are increasing, enabling it to settle debts, reinvest in its business, return money to shareholders, pay expenses and provide a buffer against future financial challenges. Negative cash flow indicates that a company's liquid assets are decreasing. Net cash flow is distinguished from net income, which includes accounts receivable and other items for which payment has not actually been received.
http://www.investopedia.com/terms/c/cashflow.asp
This ratio indicates the cash a company can generate in relation to its size. Comparing to previous years is important. If the company's ratio is decreasing then they may eventually run into cash problems.
https://www.disnat.com/en/learning/trading-basics/ratio-analysis/cash-flow-to-assets
Cash Flow to Assets Analysis: Cash flow is often overlooked when people analyze a company. You can be a profitable company but if you don't have cash moving around to pay bills then you are really in trouble. It relates a company's ability to generate cash compared to its asset size. A ratio of 0.30 (30%) is quite good, Cory's Tequila Co. shouldn't run into any problems generating cash.
https://www.disnat.com/en/learning/trading-basics/ratio-analysis/cash-flow-to-assets
1 a cash flow is determined by its time t, nominal amount N, currency CCY and account A; symbolically CF = CF(t,N,CCY,A).  it is however popular to use cash flow in a less specified sense describing (symbolic) payments into or out of a business, project, or financial product.
https://en.wikipedia.org/wiki/Cash_flow
Cash flow determines the quality of a company's income; if net cash flow is less than net income, that could be a cause for concern. Cash flow statements are divided into three categories: operating cash flow, investing cash flow and financing cash flow. Operating cash flows are those related to a company's operations, that is, its day-to-day business.
http://www.investopedia.com/terms/c/cashflow.asp
what is the cash flow (cash flow from assets)
Cash flow on total assets is an efficiency ratio that rates actually cash flows to the company assets without being affected by income recognition or income measurements.