octagonai/cash-flow-statement

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:

1. Operating cash flow consistency: Track OCF relative to Net Income
2. Financing outflows: Analyze buybacks and dividends
3. Free cash flow capacity: Assess cash generation strength
4. Capital expenditure trends: Derive from OCF minus FCF
5. 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"