Cash Flow Statement Cash Flow Statement
Financial statement tracking actual cash inflows and outflows across three business activities. Financial statement जो तीन business activities में actual cash के आने-जाने को track करता है।
The cash flow statement records how cash moves in and out of a business across three categories: operating activities (day-to-day business), investing activities (asset purchases/sales), and financing activities (debt and dividends). Unlike the income statement, it cannot be easily window-dressed with accrual accounting, making it a more reliable health check. An Indian company reporting strong PAT but consistently negative operating cash flow may be booking revenue it has not yet collected. Investors specifically look at operating cash flow to verify whether stated profits are translating into real cash.
Cash flow statement दर्ज करता है कि business में cash कैसे तीन categories में आती-जाती है: operating activities (रोज़ का business), investing activities (assets की ख़रीद/बिक्री) और financing activities (debt और dividends)। Income statement के उलट इसे accrual accounting से आसानी से dress up नहीं किया जा सकता — इसलिए यह health check ज़्यादा भरोसेमंद है। कोई Indian कंपनी strong PAT report करे लेकिन operating cash flow लगातार negative हो, तो शायद वह revenue book कर रही है जो अभी collect नहीं हुआ। निवेशक खासतौर पर operating cash flow देखते हैं ताकि पता चले कि stated profits असली cash में बदल रहे हैं या नहीं।