Glossary/Cash Flow & Income Statement

OCF

Operating Cash Flow

Cash generated by a company's core business operations before deducting investments.

FCF = OCF − CAPEX
Cash Flow & Income Statement

What it is

OCF (Operating Cash Flow) measures how much cash a company generates purely from its operating activities — without considering investments (CAPEX) or financing (debt repayment, share issuance).

OCF is the first input in the FCF calculation:

FCF = OCF − CAPEX

OCF is typically higher than net income, because non-cash charges (depreciation, amortization) are added back.

Why track it

OCF is the basic viability test of a business. A healthy company must consistently generate positive OCF — more cash must come in from operations than goes out.

Negative OCF alongside positive net income is a warning signal — the company may be "earning" only on paper through aggressive accounting methods.

Real-world example

Microsoft FY2025: OCF = $100.4B on revenue of $248B → OCF margin 40.5%.