Finance

Cash Flow

Definition

The net amount of cash moving in and out of a business or personal account during a specific period.

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Cash flow measures the actual movement of money into and out of a business or household over a period of time. Positive cash flow means more money is coming in than going out, while negative cash flow indicates spending exceeds income.

For businesses, cash flow is tracked in three categories: operating (day-to-day business activities), investing (buying or selling assets), and financing (borrowing, repaying debt, or issuing stock). The cash flow statement is one of the three essential financial statements alongside the income statement and balance sheet.

For personal finance, understanding cash flow helps you determine whether you are living within your means. Many financially successful people prioritize cash flow management over net worth, because consistent positive cash flow is what enables saving, investing, and debt repayment.

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