and financing—the sum of which is called net cash flow. The cash flow statement is divided into three sections, which include cash flow from operations, cash flow from investment activities ...

Reviewed by David Kindness Fact checked by Suzanne Kvilhaug Net Income vs. Operating Cash Flow: An Overview Financial statements provide a wealth of information about a company and its operations.

Operating cash ... flow statement, showing cash from investing and financing activities. OCF is calculated using an indirect or direct method. The OCF indirect method of calculation starts with ...