capital expenditures, as the major recurring outflow), followed by business acquisitions and divestitures.Ĭash Flow from Financing Activities (CFF) In the next section, investments are accounted for, with purchases of PP&E (i.e.The section’s top-line item is net income, which is adjusted by adding back non-cash expenses, such as D&A and stock-based compensation, and then adjusted for changes in working capital line items.Ĭash Flow from Investing Activities (CFI).FormatĬash Flow from Operating Activities (CFO) Under the indirect method, the format of the cash flow statement (CFS) comprises of three distinct sections. What are the Components of the Cash Flow Statement?
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