{"id":12248,"date":"2022-06-08T14:06:53","date_gmt":"2022-06-08T08:36:53","guid":{"rendered":"https:\/\/kuvera.in\/blog\/?p=12248"},"modified":"2022-07-14T16:50:59","modified_gmt":"2022-07-14T11:20:59","slug":"a-detailed-guide-on-operating-cash-flow","status":"publish","type":"post","link":"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/","title":{"rendered":"A Detailed Guide on Operating Cash Flow"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_40 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" area-label=\"ez-toc-toggle-icon-1\"><label for=\"item-69d4ada66f53f\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-69d4ada66f53f\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#What_is_an_Operating_Cash_Flow_Statement\" title=\"What is an Operating Cash Flow Statement?\">What is an Operating Cash Flow Statement?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#How_to_Prepare_OCF_Statement\" title=\"How to Prepare OCF Statement?\">How to Prepare OCF Statement?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Direct_method\" title=\"Direct method.\">Direct method.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Indirect_method\" title=\"Indirect method\">Indirect method<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Example_of_OCF_Using_Indirect_Method\" title=\"Example of OCF Using Indirect Method\">Example of OCF Using Indirect Method<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Importance_of_OCF_Statement\" title=\"Importance of OCF Statement\">Importance of OCF Statement<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Indicator_to_investors\" title=\"Indicator to investors\">Indicator to investors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Companys_performance\" title=\"Company&#8217;s performance\">Company&#8217;s performance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Cash_sources\" title=\"Cash sources\">Cash sources<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Types_of_Cash_Flow_Statements\" title=\"Types of Cash Flow Statements\">Types of Cash Flow Statements<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Operating_cash_flow\" title=\"Operating cash flow\">Operating cash flow<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Cash_flow_from_investing_activities\" title=\"Cash flow from investing activities\">Cash flow from investing activities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Cash_flow_from_financing_activities\" title=\"Cash flow from financing activities\">Cash flow from financing activities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Difference_Between_Operating_Cash_Flow_and_Net_Income\" title=\"Difference Between Operating Cash Flow and Net Income\">Difference Between Operating Cash Flow and Net Income<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Final_Word\" title=\"Final Word\">Final Word<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/#Interested_in_how_we_think_about_the_markets\" title=\"Interested in how we think about the markets?\">Interested in how we think about the markets?<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><span style=\"font-weight: 400;\">Every company periodically reviews its performance to assess whether it is moving in the right direction as per its objectives. Calculating <\/span>operating cash flow<span style=\"font-weight: 400;\"> is an efficient way to gauge its core fundamentals and understand its financial health. <\/span><i><span style=\"font-weight: 400;\">To know more about OCF, keep reading!<\/span><\/i><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/kuvera.in\/explore\/fixed-deposit\/c\/all\"><img loading=\"lazy\" class=\"size-large wp-image-13417 aligncenter\" src=\"https:\/\/kuvera.in\/blog\/wp-content\/uploads\/2022\/07\/FD-Banner_14-July-2022-1024x334.jpg\" sizes=\"(max-width: 640px) 100vw, 640px\" srcset=\"https:\/\/kuvera.in\/blog\/wp-content\/uploads\/2022\/07\/FD-Banner_14-July-2022-1024x334.jpg 1024w, https:\/\/kuvera.in\/blog\/wp-content\/uploads\/2022\/07\/FD-Banner_14-July-2022-300x98.jpg 300w, https:\/\/kuvera.in\/blog\/wp-content\/uploads\/2022\/07\/FD-Banner_14-July-2022-768x250.jpg 768w, https:\/\/kuvera.in\/blog\/wp-content\/uploads\/2022\/07\/FD-Banner_14-July-2022.jpg 1080w\" alt=\"Online Fixed Deposits on Kuvera\" width=\"640\" height=\"209\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_an_Operating_Cash_Flow_Statement\"><\/span>What is an Operating Cash Flow Statement?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">OCF tracks cash inflows and outflows of a company during its normal operations. Investors and analysts monitor whether the company is generating positive cash flows. This will help them to self-finance their growth and expansion prospects. On the other hand, if the company generates negative cash flow, they have to take assistance from a few external sources.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Companies use net income, non-cash expenses, and changes in working capital to prepare a detailed operating cash flow statement.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Prepare_OCF_Statement\"><\/span>How to Prepare OCF Statement?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">There are two ways of preparing a cash flow statement which are as follows:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span class=\"ez-toc-section\" id=\"Direct_method\"><\/span>Direct method.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">It is the simplest way of preparing a <\/span>cash flow statement from operating activities. <span style=\"font-weight: 400;\">This report provides accurate results. The formula for preparing an operating cash flow statement using the direct method is Total Revenues \u2013 Operating Expenses.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, it fails to gauge the true picture of a company&#8217;s financial health. As a result, investors and companies do not get any meaningful insights by looking at OCF prepared using the direct method.<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span class=\"ez-toc-section\" id=\"Indirect_method\"><\/span>Indirect method<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Under this method of preparing an operating cash flow, companies adjust their net income with non-cash items to reflect changes occurring in the balance sheet. These non-cash items include amortization, depreciation, accounts receivables, accounts payable, etc.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Moreover, companies also adjust their net income with changes occurring in the working capital. Companies maintain their accounts on an accrual basis. So, these adjustments are necessary to reflect the true nature of cash transactions on the company&#8217;s financials. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example, in the case of accounts receivable, let&#8217;s say that a company books a sum to be received on an accrual basis, but the actual payment has not been received. While preparing OCF, they must deduct AR or accounts receivable from the net income to show the actual cash position. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Similarly, in the case of accounts payable, the company reports an expense on an accrual basis. However, actual payments have not been made. Therefore, the organization will have to add this to the net income to show the actual cash position.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<pre>Operating cash flow formula<span style=\"font-weight: 400;\"> using indirect method = (Net Income +\/- Changes in Asset and Liabilities + Non-cash Expenses)<\/span><\/pre>\n<p>&nbsp;<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Example_of_OCF_Using_Indirect_Method\"><\/span><b>Example of OCF Using Indirect Method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Shivaji Capitals has the following financial indicators for 2021-22<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Net Income = Rs. 5,00,000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Depreciation = Rs. 15,000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accounts receivable = Rs. 1,02,000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accounts Payable = Rs. 97,000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Inventory changes = Rs. 35,000<\/span><\/p>\n<p>&nbsp;<\/p>\n<pre><strong>OCF = Net Income (+\/-) Change in asset and liability + Non-cash expenses\r\n\r\n<\/strong><\/pre>\n<p><span style=\"font-weight: 400;\">Rs. (5,00,000 + 97,000 + 15,000 \u2013 1,02,000 \u2013 35,000) = Rs. 4,75,000\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Importance_of_OCF_Statement\"><\/span>Importance of OCF Statement<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u00a0OCF is an important aspect because of these reasons:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span class=\"ez-toc-section\" id=\"Indicator_to_investors\"><\/span>Indicator to investors<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">If OCF is positive or negative, it sends an important signal to investors about the company&#8217;s health. A positive cash flow means that the company has an adequate cash balance, and it can go for expansion or growth using its funds.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Conversely, a negative cash flow means that the company lacks sufficient cash balances and may not be able to finance its activities by itself.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h3><span class=\"ez-toc-section\" id=\"Companys_performance\"><\/span>Company&#8217;s performance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Any investor will be able to make an informed decision by looking at the operating cash flow statement.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span class=\"ez-toc-section\" id=\"Cash_sources\"><\/span>Cash sources<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">One will get to know the true measure of cash transactions. It enhances transparency in the company&#8217;s operations.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Types_of_Cash_Flow_Statements\"><\/span>Types of Cash Flow Statements<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Here are the three types of cash flow statements:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span class=\"ez-toc-section\" id=\"Operating_cash_flow\"><\/span>Operating cash flow<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">This statement reflects the company&#8217;s cash position during its normal course of operation. A company prepares OCF for a specific time frame and reviews its position by considering the findings of the statement.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span class=\"ez-toc-section\" id=\"Cash_flow_from_investing_activities\"><\/span>Cash flow from investing activities<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">This tracks all investment transactions and activities occurring within and outside the company. It includes all capital assets bought and sold by the company within a timeframe. Outstanding and repaid loans also form a part of cash flow from investing activities. Any investment that a company makes in other ventures finds a place in the statement.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span class=\"ez-toc-section\" id=\"Cash_flow_from_financing_activities\"><\/span>Cash flow from financing activities<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">All proceeds that a company receives from its <a href=\"https:\/\/app.kuvera.in\/explore\/mf\/c\/all\/debt\">debt<\/a> and <a href=\"https:\/\/app.kuvera.in\/explore\/mf\/c\/all\/equity\">equity<\/a> instruments are shown in cash flow from financing activities. All payments that a company makes, like dividends and interest, also form a part of this.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Difference_Between_Operating_Cash_Flow_and_Net_Income\"><\/span>Difference Between Operating Cash Flow and Net Income<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Here are the differences between the operating cash flow and net income:<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 100%;\" border=\"1.5\">\n<tbody>\n<tr>\n<td><b>Parameter<\/b><\/td>\n<td style=\"text-align: center;\"><b>OCF<\/b><\/td>\n<td style=\"text-align: center;\"><b>Net Income<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Meaning<\/b><\/td>\n<td><span style=\"font-weight: 400;\">It reflects a company\u2019s cash position based on its operations.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Net income reflects the total income that a company earns during a period.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Importance<\/b><\/td>\n<td><span style=\"font-weight: 400;\">This helps to exhibit the true financial position of the company.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">NI or net income is a prerequisite for preparing an OCF statement.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Reliability<\/b><\/td>\n<td><span style=\"font-weight: 400;\">It is a credible and reliable statement providing valuable insights.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">It is not entirely accurate as there is room for manipulating these figures.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Indicator<\/b><\/td>\n<td><span style=\"font-weight: 400;\">OCF statement shows the capability of a company to pay off its debts, particularly in the short term.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">It plays an integral part in establishing the valuation of the company.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Final_Word\"><\/span>Final Word<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>Operating cash flow<span style=\"font-weight: 400;\"> is one of the most important statements for a company. It acts as a guide for both investors and companies who can make appropriate decisions based on the report&#8217;s findings. Investors should keep a check on this OCF as it may also influence the stock price.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Interested_in_how_we_think_about_the_markets\"><\/span>Interested in how we think about the markets?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Read more: <a href=\"https:\/\/kuvera.in\/blog\/category\/zen-and-the-art-of-investing\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Zen And The Art Of Investing<\/strong><\/a><\/p>\n<p>Watch\/hear on YouTube:<\/p>\n<p>&nbsp;<\/p>\n<p><iframe loading=\"lazy\" title=\"EPF, PPF and VPF | Tax Saving Investments for Guaranteed Returns\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/dbxbBR7it10?list=PLDSzQdT9nLmBFD2p94O5p2pZ4vEUR-Thz\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<p>Start investing through a platform that brings goal planning and investing to your fingertips. Visit <a href=\"https:\/\/app.kuvera.in\/\">Kuvera.in<\/a> to discover <a href=\"https:\/\/kuvera.in\/blog\/direct-plans-better\/\">Direct Plans<\/a> and <a href=\"https:\/\/app.kuvera.in\/explore\/fixed-deposit\/c\/all\">Fixed Deposits<\/a> and <a href=\"https:\/\/kuvera.in\/user\/login\">start investing today.<\/a><\/p>\n<p>#MutualFundSahiHai #KuveraSabseSahiHai!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Every company periodically reviews its performance to assess whether it is moving in the right direction as per its objectives. Calculating operating cash flow is an efficient way to gauge its core fundamentals and understand its financial health. To know more about OCF, keep reading! &nbsp; &nbsp; What is an Operating Cash Flow Statement? &nbsp; [&#8230;]<\/p>\n<p><a class=\"btn btn-secondary understrap-read-more-link\" href=\"https:\/\/kuvera.in\/blog\/a-detailed-guide-on-operating-cash-flow\/\">Read More&#8230;<\/a><\/p>\n","protected":false},"author":11,"featured_media":12260,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[99,593],"tags":[932,933,934,931,930],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A Detailed Guide on Operating Cash Flow - Kuvera<\/title>\n<meta name=\"description\" content=\"Operating cash flow tracks cash inflows and outflows of a company during its normal operations. 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