Operating Cash Flow (OCF)

Operating Cash Flow (OCF)

Operating Cash Flow (OCF)

Operating cash flow refers to a company’s revenues from its core underlying operating activities. As such, it excludes expenses, cash flow from investments and long-term capex. It is calculated by adding changes in working capital (i.e. current assets minus current liabilities) and non-cash items (such as amortisation and depreciation) to net income.

Related terms