[Verse 1]
Three rivers flowing through the company's heart
Operating, investing, financing each part
Cash from customers minus what we pay
Operations show us how we earn each day
Receivables turning into liquid gold
Working capital stories being told
[Chorus]
O-I-F, the cash flow trinity
Operating strength shows profitability
Investing builds the future that we see
Financing fuels the growth strategy
Free cash flow equals operating less capex
Financial flexibility, what comes next
[Verse 2]
Investing activities paint tomorrow's scene
Capital expenditures keep the engine clean
Asset purchases and disposals too
Acquisitions changing what the company can do
Negative investing means we're building strong
Positive means assets we're moving along
[Chorus]
O-I-F, the cash flow trinity
Operating strength shows profitability
Investing builds the future that we see
Financing fuels the growth strategy
Free cash flow equals operating less capex
Financial flexibility, what comes next
[Bridge]
Direct method shows the cash receipts and payments
Indirect starts with net income arrangements
Add back depreciation, change in working capital
Non-cash items make the reconciliation practical
[Verse 3]
Financing flows from debt and equity dance
Borrowings, repayments, dividends advance
Share buybacks and issuances tell the tale
Of how management makes the balance scale
Free cash flow after all investments made
Shows true cash generation, bills are paid
[Chorus]
O-I-F, the cash flow trinity
Operating strength shows profitability
Investing builds the future that we see
Financing fuels the growth strategy
Free cash flow equals operating less capex
Financial flexibility, what comes next
[Outro]
When free cash flow is positive and strong
The company can weather any storm
Cash is king and flow analysis reveals
The truth behind those income statement feels