Operating cash flow (OCF) starts with net income and adjusts for non-cash items (depreciation, working capital changes). Persistently large gaps between net income and OCF can signal earnings quality issues.
Practice this in Aurora
See a plain-English bull/bear/bias breakdown on any stock — no signup needed.
Open Decision Lab →Frequently asked questions
Where do I find it?
The first section of the cash flow statement in any public company's filings.