Stocklore
Financial Statement Basics

OCF (Operating Cash Flow)

Operating Cash Flow

The cash a company actually earned by running its core business — real money in, not book profit.

In plain terms

The "profit" on the income statement includes things like credit sales where cash has not yet arrived. Operating cash flow (OCF) strips out such accounting and looks only at the cash that actually came in and went out from running the core business.

So it is the starting point for seeing how different "book profit" and "real cash" are.

What it tells you

It shows whether the company is really earning cash from its core business. If book profit is positive but OCF is weak, it is a signal to suspect that profit is tied up in receivables and inventory rather than coming in as cash.

It is also the starting point for free cash flow (FCF) — subtracting CapEx from OCF gives FCF.

Formula

OCF = the sum of cash that came in and went out from the core business (operations)
(an operating-activities line on the cash flow statement)

What high or low means

OCF steadily positive and similar to or larger than net income means healthy cash generation.

Much smaller than net income, or negative, means profit is not turning into cash well, so you should question the quality of earnings.

Caution

OCF can swing quarter to quarter with temporary changes in working capital (receivables, inventory, etc.). Read several quarters rather than one.

Even with good OCF, if CapEx is larger, the cash actually left over (FCF) can be negative. You have to read it with CapEx to see the real spare cash.

Metrics to read alongside

See it in real stocks

Search US stocks on Stocklore to see OCF and other financial metrics alongside the sector average.

Exactly how Stocklore computes this metric (formula, thresholds, SEC source) is on the methodology page.

This explanation is for information and reference only and is not a recommendation to buy or sell any security. Investment decisions and their consequences are your own.