Skip to content Skip to footer
« Back to Glossary Index

German: Cashflow aus laufender Geschäftstätigkeit, Operativer Cashflow, Cashflow aus operativer Tätigkeit. The  operating cashflow indicates the net inflow of liquid funds from sales activities. It is determined from the figures of the profit and loss account: net income + depreciation +/- change in long-term accruals =  operating cashflow. In financial statement analysis, operating cashflow serves as an indicator of a firm’s profitability and its capacity for self-financing.