Small-business owners and their creditors are wise to pay careful attention to the three major financial statements: the balance sheet, income statement and statement of cash flow. Managers have some ...

Operating cash flow, or OCF, refers to the amount of cash a company generates from normal business operations over a specific period of time. It’s widely used to evaluate a company’s performance and ...

The cash flow statement is unique in the fact that it spotlights only the actual cash transactions that the company has recorded, unlike most of the financial statements that follow the accrual ...

Every corporation needs reliable access to capital to stay in business. Positive cash flow allows businesses to cover expenses, plan growth initiatives and reward long-term shareholders. Cash flow ...

Throughout this earnings season, cash flow has been the big story for companies like General Electric and Tesla. In GE’s fourth-quarter earnings report, the company reported a full-year industrial ...