Operating Cash Flow Calculator

About this calculator

Operating cash flow (OCF) measures the actual cash a business generates from its core operations, calculated with the indirect method used on the cash flow statement: start with net income, add back non-cash charges like depreciation and amortization, and adjust for the change in working capital (accounts receivable, accounts payable, inventory).

OCF often differs meaningfully from net income because accrual accounting recognizes revenue and expenses before cash actually changes hands — a profitable company can still have weak operating cash flow if receivables are piling up. This calculator adds depreciation to net income and adjusts for the working-capital change you enter to compute OCF.