Net cash flow from operating activities
Cash receipts and payments from normal operations.

Net cash flow from return on investments and
servicing of finance
Cash derived from holding investments matched against
the cash utilised in paying the interest on finance capital
and the dividends on equity capital. This is a useful
indicator of the business’s performance. A negative figure
would indicate poor profitability or poor management of
working capital efficiency.

Net cash flow before financing
This is the total cash generated or used by the business
before any funding activity and movements in the cash
balances. If positive, the business has generated a cash
surplus, which can be used as liquid funds or to repay
debt.

Net cash flow from financing
Cash derived from the issue of equity capital or the use
of loan facilities matched against the cash utilised in
repaying borrowings.

Increase in Net cash
A reconciliation of cash movements in terms of cash
and cash equivalent balances.