| Cash Flow from Operations (CFO) | Cash generated from core business activities |
| Cash Flow from Investing (CFI) | Cash used for or generated from purchase/sale of long-term assets and investments |
| Cash Flow from Financing (CFF) | Cash from or used for capital structure transactions (debt, equity, dividends) |
| Direct Method | CFO presentation showing actual cash receipts and payments |
| Indirect Method | CFO presentation starting with net income and adjusting for non-cash items and working capital changes |
| Non-cash Investing/Financing Activities | Transactions not involving cash but affecting assets/liabilities (e.g., debt-for-equity swap); disclosed separately |
| Depreciation Add-back | Non-cash expense added back to net income under indirect method |
| Working Capital Changes | Changes in current assets and current liabilities that affect CFO |
| Cash Equivalents | Short-term, highly liquid investments readily convertible to cash (maturity ⇐ 3 months) |
| Capital Expenditure (CAPEX) | Cash spent on acquiring or improving long-term assets; reported in CFI |
| Operating Cash Flow Ratio | CFO divided by current liabilities; measures ability to cover short-term obligations |
| Cash Conversion | Process of converting accrual-based income to cash-basis |
| Accrual-to-Cash Adjustment | Adjustments to convert revenue/expenses from accrual to cash basis |
| Net Cash Position | Cash and equivalents minus short-term borrowings |
| Cash Flow Adequacy | Assessment of whether CFO is sufficient to cover capital expenditures and debt repayment |