CompanyGraph
Captures miscellaneous investing cash flows, exposing capital movements related to assets and investments not fitting standard categories.
Other investing activity groups the remaining investing cash flows that do not fit into the main categories. It can include things like loans to others or cash received from those loans being repaid.
Other investing activity groups the remaining investing cash flows that do not fit into the main categories. It can include things like loans to others or cash received from those loans being repaid.
Common items in this category:
<ul>Why it matters:
- Transparency: Significant amounts warrant investigation in the notes
- Non-core activities: May indicate activities outside the main business
- One-time items: Large fluctuations often represent unusual transactions
- Related party transactions: Loans to affiliates should be scrutinised
Analysis approach:
- Read the notes: Financial statement notes explain the composition
- Trend analysis: Recurring large amounts may indicate a pattern worth understanding
- Materiality: Small amounts relative to total investing flows need less attention
How it relates
Capital ExpendituresCapital expenditures are cash spent on long-term assets like buildings, equipment or technology. These investments support future growth but reduce cash in the period when they are made.+Net Intangibles (CF)Net intangibles in the cash flow statement usually capture cash spent on or received from intangible assets such as patents, licences or software. Large negative values mean the company is investing in these assets.+Net AcquisitionsNet acquisitions show cash spent on buying other companies minus cash received from selling businesses. Big negative numbers mean the company has been acquiring; positive values can mean it has sold or spun off businesses.+Purchase of InvestmentsPurchase of investments is the cash spent on financial investments such as bonds, shares or other securities. It reduces cash today in the hope of earning returns in the future.−Sale of InvestmentsSale of investments is the cash received from selling financial investments. It increases cash but may also mean the company is realising gains, reducing risk or freeing up funds.+Other Investing Activity=Net Investing Cash FlowNet investing cash flow is the total cash used for or generated by investments in assets and financial instruments. It is often negative for growing companies because they are spending cash to expand.