Among the three primary financial documents of a company, the cash flow statement includes no accounting related assumptions. It presents a picture of how much cash is coming into and going out of a business. The cash flow statement, however, does not include the dividend payout figure. That number is to be found on the balance sheet. The savvy investor, however, can calculate the dividend payout from cash flow statement entries.

1. Find the dividend payout ratio. It will be expressed as a percentage.

2. Find the free cash flow figure.

3. Multiply the free cash flow figure by the dividend payout ratio to arrive at the dividend payout amount.