Regardless of whether the direct or the indirect method is used, the operating section of the cash flow statement ends with net cash provided (used) by operating activities.

Three cash flow types: operating, investing, and financing, each reflecting different activities. To analyze CFO, use either direct or indirect methods based on available data.

Explore the fundamentals of cash flow statements, including their structure, significance, and the insights they provide into a company's financial health in 2025.

A cash flow statement gives investors insight into how a company manages its cash and where the money goes.

Cash comes in from sales, loan proceeds, investments and thesale of assets and goes out to pay for operating and directexpenses, principal debt service, and the purchase of assets. Acash flow ...

A company's income statement includes cash purchases in the expenses section under operating costs, but it doesn't indicate when revenue is collected or expenses are paid. The cash flow statement ...

Companies like Kraft Heinz Co. and Xerox Corp. are seeing reductions in their operating cash flow and free cash flow because of a new accounting rule now taking effect.