Cash Flow Statement — Operating, Investing & Financing

Search any NSE stock to see its year-by-year cash flow statement — operating, investing and financing cash flows in ₹ crore — with a price chart and company profile.

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Company financials

What is a cash flow statement?

The cash flow statement tracks the actual cash moving in and out of a company over a year — not the accounting profit, but real money. Because profit can include non-cash items, cash flow is often the truest test of financial health. It splits into three activities: operating, investing and financing. Figures are in ₹ crore.

The three sections

SectionWhat it capturesWhat to want
Operating (CFO)Cash generated by the core businessStrong, positive and growing — the business funds itself.
Investing (CFI)Cash spent on / received from assets & investmentsNegative is normal for a growing firm buying assets (capex).
Financing (CFF)Cash from/to lenders & shareholders (debt, dividends)Shows how the firm funds itself and returns cash.
Net Cash FlowThe sum of all threeThe overall change in the company’s cash balance.

Operating cash flow is king

A company that consistently generates strong operating cash flow can fund growth, cut debt and pay dividends without relying on borrowing. Profit that never turns into operating cash is a warning sign.

What to look for

Positive, growing CFO: the clearest sign of a self-sustaining business.
Profit vs cash: if net profit is high but operating cash flow is weak, question the earnings quality.
Capex (investing): heavy investment can be good (growth) or bad (low returns) — judge alongside profit growth.
Free cash flow: operating cash minus capex is what is truly left to reward shareholders.

Related Fundamentals

Profit & Loss

Revenue, operating profit, PAT & margins.

Balance Sheet

Assets, liabilities, borrowings & net worth.

Shareholding Pattern

Promoter, FII, DII & retail holdings by year.

Frequently Asked Questions

It tracks the real cash entering and leaving a company over a year, split into operating, investing and financing activities. Unlike profit, it strips out non-cash accounting items, so it is often the truest measure of a company’s financial health.

Operating cash flow (CFO) is the cash a company generates from its core business operations. Strong, consistently positive operating cash flow means the business funds itself and does not depend on borrowing — one of the most important signs of quality.

Profit includes non-cash items like depreciation and can recognise sales before cash is collected. Cash flow counts only actual money moving. A company can report a profit yet have weak cash flow — which is why investors check both.

Free cash flow is operating cash flow minus capital expenditure (money spent on assets). It is the cash truly left over to pay down debt, buy back shares or pay dividends — a key measure of how much value a business generates for shareholders.

It is compiled from the company’s reported annual financials and shown in ₹ crore across operating, investing and financing activities, year by year, for the searched stock.

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