Operating Cash Flow (OCF)
The actual cash coming in from running your business: not including buying equipment or getting loans. Real money in the bank.
- How it's worked out
- Net Profit + Depreciation − increase in Receivables, Inventory and other current assets + increase in Payables, Tax Payable and other current liabilities. The same figure as the operating total on the Cash Flow Statement.
- Which way is better
- Higher is betterHigher is better for cash.
Written by Mandy Walker, founder of Focus on Cash. Updated October 2026. This explanation comes from the glossary inside Focus on Cash, so it matches the words you see in the app.
Related measures
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