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Cash flow from operating activities is a section of the Statement of Cash Flows that is included in a companyâs financial statements after the balance sheet and income statements.
The bottom line of the cash flow statement shows the net increase or decrease in cash for the period. Generally, cash flow statements are divided into three main parts. Each part reviews the cash flow from one of three types of activities: (1) operating activities; (2) investing activities; and (3) financing activities. Operating Activities