[Verse 1]
When a company spends its cash today
On machines and buildings that will stay
That's investing flows we need to track
Equipment purchased, can't go back
Buying other companies too
Acquisitions help the business grew
Plant and property, technology
Long-term assets, strategically
[Chorus]
Investing flows and financing too
Show us what the company's gonna do
I-F-D remember these three
Investing, Financing, Dividends we see
Cash going out and coming in
Supporting operations to help them win
I-F-D the story's told
How business grows and shares are sold
[Verse 2]
Financing flows bring money in
When companies need cash to win
Issue stock to raise some funds
Sell bonds when extra cash is stunned
Borrowing from banks and more
Credit lines to build their store
But when they pay the money back
That's outflow on the financing track
[Chorus]
Investing flows and financing too
Show us what the company's gonna do
I-F-D remember these three
Investing, Financing, Dividends we see
Cash going out and coming in
Supporting operations to help them win
I-F-D the story's told
How business grows and shares are sold
[Bridge]
Dividends flow out to shareholders
Rewards for all the risk they bear
Debt payments reduce what's owed
Interest paid along the road
These activities support the core
Operations need this funding for
Growth and stability combined
Cash flow statement peace of mind
[Verse 3]
Sale of assets brings cash in
Old equipment, let's begin
Investments sold for profit gained
Investing inflows are maintained
Repurchase shares, treasury stock
Financing outflow, check the clock
Each transaction tells a tale
Of how the company will sail
[Chorus]
Investing flows and financing too
Show us what the company's gonna do
I-F-D remember these three
Investing, Financing, Dividends we see
Cash going out and coming in
Supporting operations to help them win
I-F-D the story's told
How business grows and shares are sold
[Outro]
Three sections make the statement whole
Operating, investing, financing goals
I-F-D will guide your way
Through cash flow statements every day