Cash flow statement kya hai, operating investing financing cash flow — complete Hindi guide.
Published by The Retail Trader · AUG 03, 2026 · Features
Cash flow statement kya hai, operating investing financing cash flow — complete Hindi guide.
Cash flow statement dikhata hai ki company ke paas cash kahan se aaya aur kahan gaya. Profit aur cash flow alag ho sakte hain — company profitable ho sakti hai but cash negative.
Core business se cash. Sales se cash aaya, suppliers ko gaya, salaries gayi.
Ye do baatein dhyaan mein rakho:
• Positive = Healthy — Business cash generate kar raha hai
• Negative = Warning — Business cash kha raha hai
Investments se cash. New machinery kharidi, property bechi, investments kiye.
Ye do baatein dhyaan mein rakho:
• Negative = Normal — Company invest kar rahi hai (growth signal)
• Positive = Company assets bech rahi hai — Kabhi kabhi red flag
Debt aur equity se cash. Loan liya, loan repay kiya, shares issue kiye, dividend diya.
Ye do baatein dhyaan mein rakho:
• Negative = Debt repay ho raha hai — Usually good
• Positive = Company debt le rahi hai — Check kyun
Ye chaar baatein dhyaan mein rakho:
• Operating CF: +₹500 Cr ✅ (positive, healthy)
• Investing CF: -₹300 Cr ✅ (investing in growth)
• Financing CF: -₹100 Cr ✅ (repaying debt)
• Net Cash Change: +₹100 Cr ✅ (cash badh raha hai)
Best sign: Operating CF positive, Investing CF negative (investing), Financing CF negative (debt repay).
Ye chaar baatein dhyaan mein rakho:
• Profit positive, Operating CF negative — Earnings quality poor — paper profit hai, cash nahi
• Operating CF negative for 2+ years — Business model problem
• Financing CF positive for long — Debt pe chal rahi company
• Investing CF positive consistently — Assets bech rahi hai
Ye teen baatein dhyaan mein rakho:
• Measures — Cash Flow: Actual cash, Profit: Accounting profit
• Manipulation — Cash Flow: Difficult, Profit: Easy (accounting entries)
• Timing — Cash Flow: When cash actually moves, Profit: When earned (accrual)
Ye baatein dhyaan mein rakho:
• 📌 CASH FLOW STATEMENT
• THREE TYPES:
• 📊 Operating CF — Core business cash
• 📊 Investing CF — Investment activities
• 📊 Financing CF — Debt & equity activities
• HEALTHY SIGN:
• ✅ Operating CF positive
• ✅ Investing CF negative (investing)
• ✅ Financing CF negative (repaying debt)
• RED FLAGS:
• ❌ Profit positive but Operating CF negative
• ❌ Operating CF negative for 2+ years
• ❌ Financing CF positive for long (debt heavy)
• ❌ Investing CF positive (selling assets)
• WHY IT MATTERS:
• 📊 Profit can be manipulated, cash can't
• 📊 Positive Operating CF = Real money
• 📊 Companies die from cash crunch, not profit crunch
Ye baatein dhyaan mein rakho:
• How to Analyze a Stock | EPS Kya Hai? | PE Ratio Kya Hai?
The Retail Trader — educational market analysis. Not investment advice.
Ye article sirf educational hai — koi buy ya sell recommendation nahi, koi guaranteed return ka daawa nahi, aur koi advisory nahi. Rules, rates aur mechanics exchange, SEBI aur RBI time-time par badalte hain, isliye har number apne broker ya official source par khud verify karo.