Cash flow & liquidity · Core

Investing cash flow

Also called: CFI

ELI5

Cash flows associated with acquiring or disposing of long-term assets and investments.

Used in conversation

“Compare investing cash flow with the same cohort and period before drawing a conclusion.”

Pitch context

You will see “Investing cash flow” in financial models, budgets, board packs and investor materials when the discussion reaches cash flow & liquidity.

Why it matters: In cash flow & liquidity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.

IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
U.S. Small Business Administration — Break-even pointDirect source · primary · checked 2026-08-16
Financial Accounting Standards Board — FASB Accounting Standards CodificationSupporting source family · primary · checked 2026-08-16
U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16