Cash flow statement
Where cash actually came from and went, split into operating, investing and financing.
The statement that reconciles profit to cash. It answers the question a profitable business with no money in the bank is asking.
Operating is the business itself. Investing is what you bought or sold. Financing is money raised or repaid. A business whose operating line is negative and whose financing line is carrying it is a business on a clock.
Where everything sits
How to work this page
It is the only line that says whether the business funds itself.
Receivables growing faster than revenue consumes cash. So does inventory. Both appear as negative adjustments and both are fixable.
Cash from a loan or a raise is not performance. Keeping it out of the operating line is what stops a funded company mistaking runway for revenue.
The net movement equals the change in cash on the balance sheet for the same period, always.
On a phone
Every figure from the desktop appears here, stacked rather than reduced. Tables scroll inside themselves so the page never moves sideways, and figures keep their separators and their alignment at every width.
Questions people actually ask
Indirect, starting from net profit, which is what accountants and lenders expect. The direct view is available for operating detail.
It reduced profit and moved no cash. Adding it back is what converts an accounting result into a cash result.