Cash flow is the net amount of cash moving in and out of a business, divided into operating, investing, and financing activities.

💵 Cash Flow Calculator

Q: What's the difference between cash flow and profit?

Profit uses accrual accounting including non-cash items; cash flow only counts actual cash. A company can be profitable but have negative cash flow.

Q: Why is accounts receivable increase negative?

AR increase means revenue recognized but cash not collected yet — money tied up with customers, reducing cash flow.

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Online Cash Flow Analysis - Operating / Investing / Financing cash flows

🏢 Operating Cash Flow

Revenue

Cost of Goods Sold (COGS)

Operating Expenses (Salaries, Rent, etc.)

Taxes

Accounts Receivable Change (increase = negative)

Accounts Payable Change (increase = positive)

Inventory Change (increase = negative)

🏗️ Investing Cash Flow

Capital Expenditure (negative)

Asset Sale Proceeds

Investment Income

🏦 Financing Cash Flow

Loan Proceeds

Loan Repayment (negative)

Equity Raised

Dividends Paid (negative)

📊 Cash Flow Summary

📈 Cash Flow Composition

📋 Cash Flow Statement

FAQ

Q1: What is cash flow?

Cash flow is the net amount of cash moving in and out of a business during a period. It's divided into operating (daily business), investing (buying/selling assets), and financing (borrowing/repaying) activities. The sum of all three is net cash flow.

Q2: What's the difference between cash flow and profit?

Profit uses accrual accounting (includes non-cash items like receivables), while cash flow only counts actual cash received and paid. A company can be profitable but have negative cash flow if customers haven't paid yet.

Q3: Why is accounts receivable increase negative?

An increase in accounts receivable means revenue was recognized but cash hasn't been collected yet — money is tied up with customers. This reduces cash flow. Conversely, a decrease means collecting previous receivables, which is positive for cash flow.