If a business makes a sale to a customer, that revenue often goes on an income statement and contributes to the company's overall profit or loss ... same line items on its cash flow statement ...

The cash flow statement is linked to the income statement by net profit or net loss, which is usually the first line item of a cash flow statement, used to calculate cash flow from operations.

"Households typically have budgets, while companies have cash flow statements." A cash flow statement gives investors insights into how a company manages its cash and where the money goes.

Operating cash flow (OCF) is the first section of a cash flow statement, showing cash from ... which is then adjusted for noncash items. The OCF direct method tracks actual cash transactions.