name: cash-flow-statement description: Retrieve real-time or historical cash flow statement data including Net Income, Operating Cash Flow, Investing Cash Flow, Financing Cash Flow, Free Cash Flow, and Cash Position for public companies. Use when analyzing cash generation, capital allocation, or liquidity trends.

Cash Flow Statement

Retrieve real-time or historical cash flow statement data for public companies using Octagon MCP.

Prerequisites

Ensure Octagon MCP is configured in your AI agent (Cursor, Claude Desktop, Windsurf, etc.). See references/mcp-setup.md for installation instructions.

Query Format

Retrieve real-time or historical cash flow statement data for <TICKER>, limited to <N> records and filtered by period <FY|Q>.

MCP Call:

{
  "server": "octagon-mcp",
  "toolName": "octagon-agent",
  "arguments": {
    "prompt": "Retrieve real-time or historical cash flow statement data for AAPL, limited to 5 records and filtered by period FY"
  }
}

Output Format

The agent returns a table with absolute cash flow figures:

Fiscal Year	Net Income (USD)	Operating Cash Flow (USD)	Investing Cash Flow (USD)	Financing Cash Flow (USD)	Free Cash Flow (USD)	Net Change in Cash (USD)	Cash at End of Period (USD)
2025	$112.01B	$111.48B	$15.19B	-$120.69B	$98.77B	$5.99B	$35.93B
2024	$93.74B	$118.25B	$2.94B	-$121.98B	$108.81B	-$794.00M	$29.94B
2023	$96.99B	$110.54B	$3.71B	-$108.49B	$99.58B	$5.76B	$30.74B
2022	$99.80B	$122.15B	-$2.24B	-$110.75B	$111.44B	-$1.09B	$24.98B
2021	$94.68B	$104.04B	-$1.45B	-$93.35B	$92.95B	-$386.00M	$35.93B

Data Source: octagon-financials-agent

Key Observations Pattern

After receiving data, generate observations:

Operating cash flow consistency: Track OCF relative to Net Income
Financing outflows: Analyze buybacks and dividends
Free cash flow capacity: Assess cash generation strength
Capital expenditure trends: Derive from OCF minus FCF
Cash position trajectory: Monitor ending cash balance

Metrics Reference

Metric	Definition
Net Income	Bottom-line profit (starting point for OCF)
Operating Cash Flow	Cash from core business operations
Investing Cash Flow	Cash for/from investments and capex
Financing Cash Flow	Cash from/to debt and equity activities
Free Cash Flow	OCF minus capital expenditures
Net Change in Cash	Total cash change for the period
Cash at End of Period	Ending cash and equivalents balance

Analysis Tips

Cash Conversion Quality

Cash Conversion = Operating Cash Flow / Net Income

Above 1.0 = high quality earnings
Consistently below 1.0 = potential concerns

Capex Calculation

Capital Expenditures = Operating Cash Flow - Free Cash Flow

Example: $111.48B - $98.77B = $12.71B capex

Shareholder Returns

Financing outflows typically include:

Share repurchases (buybacks)
Dividend payments
Debt repayments

Three-Statement Linkage

Net Income flows from Income Statement
Cash at End links to Balance Sheet
Changes explain Balance Sheet movements

Cash Flow Sustainability

Strong indicators:

OCF consistently > Net Income
FCF covers dividends and buybacks
Positive ending cash trend

Warning signs:

OCF declining while income grows
FCF negative with continued buybacks
Cash position eroding

Follow-up Queries

Based on results, suggest deeper analysis:

"Break down [COMPANY]'s financing cash flow between buybacks, dividends, and debt activity"
"What is [COMPANY]'s capital expenditure trend and guidance for next year?"
"Compare [COMPANY]'s free cash flow yield to [PEER1] and [PEER2]"
"Analyze [COMPANY]'s working capital changes driving operating cash flow"

Name	cash-flow-statement
Description	Retrieve real-time or historical cash flow statement data including Net Income, Operating Cash Flow, Investing Cash Flow, Financing Cash Flow, Free Cash Flow, and Cash Position for public companies. Use when analyzing cash generation, capital allocation, or liquidity trends.

cash-flow-statement

SKILL.md