Financing cash flow
Cash moving between the company and those who fund it: debt raised and repaid, dividends, share buybacks and issues.
How to read the number
Shows who is funding the company right now — itself, its lenders, or its shareholders.
When the metric lies
Dividends paid out of newly raised debt look here like an ordinary pair of entries: the inflow from the loan and the outflow to owners sit side by side but are formally unconnected.
Also known as: cash flow from financing