Cash Flow from Investing Activities

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Cash Flow from Investing Activities

On a cash flow statement, an item summarizing the change to a company's cash flow from its investments in securities. Cash flow from investing activities includes capital gains and losses. It is important to the cash flow statement because investments in securities may result in negative cash flow even when the company is otherwise profitable. Depending on the liquidity of the company's portfolio, the negative cash flow may actually be positive.
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References in periodicals archive ?
Net cash flows from investing activities for the six months ended June 30, 2019 resulted in a cash outflow of [yen]92,938 million (compared with a cash outflow of [yen]28,585 million for the same period of the previous fiscal year).
For the cash flows from investing activities, net cash used in investing activities was 7,830 million yen primarily due to the acquisition of property, plant and equipment.
To complete the section relating to cash flows from investing activities, we recognise any investment income received as follows (note that IAS7 also permits the recognition of interest receivable as an operating cash flow): Cash flows from investing activities Purchase of plant [working A] (1,920) Proceeds from disposal of plant [working B] 240 Interest received [note 1] 192 Net cash used in investing activities (1,488)
We do not anticipate any large investments other than capital spending, and as a result, we expect cash flows from investing activities to remain level with the previous fiscal year.
Net cash flows from investing activities for the three months ended March 31, 2019 resulted in a cash outflow of [yen]18,495 million (compared with a cash outflow of [yen]9,428 million for the same period of the previous fiscal year).
Item 2013 2014 Cash Flows From Operating Activities -1,197,910 -560,227 Cash Flows From Investing Activities -157,040 -199,166 Cash Flows From Financing Activities 1,462,521 520,749 Net increase in cash and cash equivaients 107,571 -238,645 Item 2015 2016 Cash Flows From Operating Activities -843,000 -531,007 Cash Flows From Investing Activities 172,116 -282,684 Cash Flows From Financing Activities 1,772,907 -200,882 Net increase in cash and cash equivaients 1,102,023 -1,014,573 Item 2017 Cash Flows From Operating Activities -1,019,899 Cash Flows From Investing Activities 22,724 Cash Flows From Financing Activities 987,889 Net increase in cash and cash equivaients -9,286 * Based on the amendment No.1001 of K-IFRS financial statements from Q4 2012.
As a result, we expect cash flows from investing activities to increase compared to the previous fiscal year.