[Verse 1]
Three rivers carve through corporate ground
Operating cash from daily rounds
Sales collected, bills we pay
The heartbeat of each business day
Customers send money in
Suppliers drain our wallet thin
This current shows what's really earned
When all the daily wheels have turned
[Chorus]
O-I-F, the trinity
Operating, Investing, Financing spree
Cash reveals what profits hide
Three streams flowing side by side
O-I-F, remember these
Operating pays the bills with ease
Investing builds tomorrow's throne
Financing feeds what banks have loaned
[Verse 2]
Investing activities plant the seeds
Equipment, buildings, future needs
Purchase assets, sell the old
Technology and ventures bold
Negative numbers often reign
As companies invest for gain
Today's outflow becomes tomorrow's might
When machinery runs through the night
[Chorus]
O-I-F, the trinity
Operating, Investing, Financing spree
Cash reveals what profits hide
Three streams flowing side by side
O-I-F, remember these
Operating pays the bills with ease
Investing builds tomorrow's throne
Financing feeds what banks have loaned
[Bridge]
Earnings lie but cash won't cheat
Revenue booked but incomplete
Accruals mask the liquid truth
Cash flow cuts right to the proof
Debt payments, dividend drops
Stock buybacks, issuing stock
Financing shows who owns the game
And where the capital stakes claim
[Verse 3]
Net income can paint you green
While cash accounts stay razor lean
A profitable dying beast
Can starve despite its paper feast
Watch the operating section first
Can core business quench its thirst?
Then investing shows expansion plans
Financing reveals whose money commands
[Chorus]
O-I-F, the trinity
Operating, Investing, Financing spree
Cash reveals what profits hide
Three streams flowing side by side
O-I-F, remember these
Operating pays the bills with ease
Investing builds tomorrow's throne
Financing feeds what banks have loaned
[Outro]
Three categories tell the tale
When balance sheets grow stale
Cash flow statement cuts through fog
The analyst's most trusted log