cash-flow-statement
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ChineseCash Flow Statement
现金流量表
Retrieve real-time or historical cash flow statement data for public companies using Octagon MCP.
使用Octagon MCP获取上市公司的实时或历史现金流量表数据。
Prerequisites
前置条件
Ensure Octagon MCP is configured in your AI agent (Cursor, Claude Desktop, Windsurf, etc.). See references/mcp-setup.md for installation instructions.
确保你的AI Agent（Cursor、Claude Desktop、Windsurf等）中已配置Octagon MCP。安装说明请参考references/mcp-setup.md。
Query Format
查询格式
Retrieve real-time or historical cash flow statement data for <TICKER>, limited to <N> records and filtered by period <FY|Q>.MCP Call:
json
{
"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"
}
}Retrieve real-time or historical cash flow statement data for <TICKER>, limited to <N> records and filtered by period <FY|Q>.MCP调用：
json
{
"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
输出格式
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
Agent会返回包含现金流绝对数值的表格：
| 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 |
数据来源： octagon-financials-agent
Key Observations Pattern
关键观察要点模板
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
获取数据后，可从以下维度生成观察结论：
- 经营活动现金流稳定性：跟踪Operating Cash Flow与Net Income的相对关系
- 筹资活动现金流出：分析股票回购与分红情况
- 自由现金流创造能力：评估现金生成的强度
- 资本支出趋势：通过Operating Cash Flow减去Free Cash Flow推导
- 现金头寸走势：监控期末现金余额
Metrics Reference
指标参考
| 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 |
| 指标 | 定义 |
|---|---|
| Net Income | 净利润（Operating Cash Flow的计算起点） |
| Operating Cash Flow | 核心业务运营产生的现金 |
| Investing Cash Flow | 投资及资本支出相关的现金流入/流出 |
| Financing Cash Flow | 债务与股权相关活动的现金流入/流出 |
| Free Cash Flow | Operating Cash Flow减去资本支出 |
| Net Change in Cash | 当期现金总变动额 |
| Cash at End of Period | 期末现金及现金等价物余额 |
Analysis Tips
分析技巧
Cash Conversion Quality
现金转换质量
Cash Conversion = Operating Cash Flow / Net Income- Above 1.0 = high quality earnings
- Consistently below 1.0 = potential concerns
Cash Conversion = Operating Cash Flow / Net Income- 数值大于1.0 = 盈利质量高
- 持续小于1.0 = 存在潜在风险
Capex Calculation
资本支出计算
Capital Expenditures = Operating Cash Flow - Free Cash FlowExample: $111.48B - $98.77B = $12.71B capex
Capital Expenditures = Operating Cash Flow - Free Cash Flow示例：$111.48B - $98.77B = $12.71B capex
Shareholder Returns
股东回报
Financing outflows typically include:
- Share repurchases (buybacks)
- Dividend payments
- Debt repayments
筹资活动现金流出通常包括：
- 股票回购（Buybacks）
- 股息支付
- 债务偿还
Three-Statement Linkage
三张报表关联
- Net Income flows from Income Statement
- Cash at End links to Balance Sheet
- Changes explain Balance Sheet movements
- Net Income来自利润表
- Cash at End关联至资产负债表
- 现金变动可解释资产负债表的变化
Cash Flow Sustainability
现金流可持续性
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
强可持续性指标：
- Operating Cash Flow持续高于Net Income
- Free Cash Flow覆盖分红与股票回购
- 期末现金余额呈正增长趋势
预警信号：
- 收入增长但Operating Cash Flow下滑
- Free Cash Flow为负却持续回购股票
- 现金头寸不断缩水
Follow-up Queries
后续查询建议
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"
基于分析结果，可提出更深入的分析需求：
- "拆解[COMPANY]筹资活动现金流中的股票回购、分红及债务活动占比"
- "[COMPANY]的资本支出趋势及下一年度指引是什么？"
- "对比[COMPANY]与[PEER1]、[PEER2]的自由现金流收益率"
- "分析驱动[COMPANY]经营活动现金流的营运资本变化情况"