[Verse 1] When you want to see how business really flows Look beyond the profit that the income statement shows Operating cash flow tells the truest tale Of money coming in and out without fail From your core business activities each day Not investments or financing along the way [Chorus] Cash from operations, that's the key C-O-F-O, what we need to see Cash receipts from customers at the door Less the payments for expenses and much more Operating cash flow shows us clear If the business can survive year after year [Verse 2] Start with net income but that's not the end Add back depreciation, it's not cash we spend Accounts receivable going up means less cash flow While payables increasing helps the money grow Inventory rising takes cash from the till Working capital changes show what's real [Chorus] Cash from operations, that's the key C-O-F-O, what we need to see Cash receipts from customers at the door Less the payments for expenses and much more Operating cash flow shows us clear If the business can survive year after year [Bridge] Direct or indirect method, both will do Direct shows receipts and payments coming through Indirect starts with net income as the base Then adjusts for timing to show cash in place Both methods lead to the same final score Operating cash flow, what we're looking for [Verse 3] Why does operating cash flow matter most It's the lifeblood that keeps business at its post Companies can show profit but still go broke If the cash flow timing is just smoke Sustainable operations need positive flow To pay bills and grow, that's what we need to know [Chorus] Cash from operations, that's the key C-O-F-O, what we need to see Cash receipts from customers at the door Less the payments for expenses and much more Operating cash flow shows us clear If the business can survive year after year [Outro] From core business operations Cash flow revelations That's what keeps the business strong Operating cash flow all along
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