Reading Financial Data - Step by Step / Cash flow & returns
What is operating cash flow?
Operating cash flow is cash generated or used by the company's main operations.
Concept
Net income is an accounting profit measure. Operating cash flow is a cash-flow-statement measure.
Worked Example: Compare Apple operating cash flow with net income
- AAPL net income was $112.0 billion for fiscal 2025.
- AAPL operating cash flow was $111.5 billion for the same fiscal year.
- The two lines answer related but different questions: income-statement profit and cash from running the business.
- Use the company page source links when you need the exact SEC facts behind both rows.
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Sources
Informational only - not investment advice.