---
title: "Cash flow statement"
method: GET
path: "/api/financials/cash-flow-statement"
tags: ["Financials"]
---

# Cash flow statement

`GET /api/financials/cash-flow-statement`

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Returns normalized cash flow data — operating, investing, and financing activities, free cash flow, capex, and more. Facts are mapped from raw XBRL to a curated set of standardized line items.

Monetary values default to **US dollars**. Pass the `currency` parameter to receive any supported ISO 4217 currency instead: line items not already in that currency are converted on the fly at the period-average rate, and the per-period `fx` block records the exact rate(s) applied so each conversion is reproducible. Values already in the requested currency are passed through untouched.

Use `period=ttm` to get trailing twelve months data, computed by summing the last 4 reported quarters.

## Query parameters

- `symbol` string
- `cik` integer
- `cusip` string
- `composite_figi` string
- `share_class_figi` string
- `currency` string
- `period` 'annual' | 'quarter' | 'ttm' — Reporting period: `annual`, `quarter`, or `ttm` (trailing twelve months). TTM sums the last 4 quarters for flow items and uses the latest quarter for point-in-time items.
- `limit` integer

## Response `200`

Cash flow statement data organized by period

- object[]
  - `period` string — The fiscal period end date
  - `fiscalYear` integer — The company's fiscal year (handles non-December year-ends — AAPL FY ends Sep, COST FY ends Aug).
  - `fiscalPeriod` 'FY' | 'Q1' | 'Q2' | 'Q3' | 'Q4' | 'TTM' — Fiscal period of a reported value: `FY` (annual), `Q1`-`Q4` (quarterly), or `TTM` (trailing twelve months).
  - `fx` FxConversion — Foreign-currency conversion audit for this period. Every monetary value in `facts` is in the requested `currency` (default **US dollars**). This block is absent when the period was already wholly in the target currency (e.g. a US filer with the default USD — nothing to convert). It is present when one or more line items were originally filed in a different currency and converted on the fly, and it records the exact rate(s) applied so the conversion can be reproduced. Rates come from the Frankfurter API (api.frankfurter.dev). Instant balance-sheet items use the spot rate at period end; flow income/cash-flow items use the day-weighted average rate over the period.
    - `targetCurrency` string, required — The currency (ISO 4217) every `facts` value was converted INTO — the value of the request `currency` parameter (default USD). The literal `original` here means no conversion was requested: each fact stays in its as-reported currency (see `unconverted` for the per-fact mapping).
    - `originalCurrencies` string[], required — Every source currency (ISO 4217) that appeared in this period — the union of converted, unconverted, and already-in-target. The target currency itself is listed when some facts were natively in it (e.g. a foreign filer reporting some lines in USD alongside its converted local currency), so a mixed period reflects its true composition rather than appearing wholly converted.
    - `rates` object[], required — One entry per (source currency, method) actually applied. `rate` is the multiplier: `target = original * rate`.
      - `from` string, required — ISO 4217 source currency that was converted.
      - `method` 'spot' | 'average', required — `spot` for instant balance-sheet items (rate at period end); `average` for flow income/cash-flow items (day-weighted mean over the period).
      - `rate` number, required — Multiply the original-currency amount by this to get the `targetCurrency` amount.
      - `effectiveDate` string, date — Spot only: the date (YYYY-MM-DD) the applied rate was published (≤ period end).
      - `start` string, date — Average only: period start (YYYY-MM-DD).
      - `end` string, date — Average only: period end (YYYY-MM-DD).
    - `unconverted` object — Facts that could NOT be converted (no published rate within tolerance, or an unsupported code/date), grouped by the currency they remain in: each key is a source ISO 4217 code, each value lists the curated fact names in `facts` still in that currency (NOT `targetCurrency`). Absent when everything converted. Use it to know exactly which figures to treat as native currency.
  - `facts` object — Normalized cash flow line items, keyed by curated fact name with numeric values, in the requested `currency` (default USD). See `fx` for any conversion applied, and `fx.unconverted` for any figures that could not be converted (kept in their native currency).
    - `operatingCashFlow` number — Operating Cash Flow — Cash generated from core business operations.
    - `netIncome` number — Net Income (CF) — Net income as reported on the cash flow statement, starting point for operating cash flow. For consolidated entities with noncontrolling interests, this is the consolidated (pre-NCI) total, since cash flow is a consolidated-entity concept.
    - `operatingGainsLosses` number — Operating Gains & Losses — Non-cash gains or losses removed from net income in the cash flow reconciliation.
    - `depreciationAndAmortization` number — D&A (CF) — Non-cash depreciation and amortization added back in the cash flow reconciliation.
    - `depreciation` number — Depreciation — Depreciation of physical assets, added back as a non-cash charge in the cash flow statement.
    - `amortization` number — Amortization — Amortization of intangible assets, added back as a non-cash charge in the cash flow statement.
    - `stockBasedCompensation` number — Stock-Based Compensation — Non-cash expense for employee equity compensation, added back to operating cash flow.
    - `deferredIncomeTax` number — Deferred Income Tax — Deferred income tax expense or benefit, a non-cash adjustment to operating cash flow reflecting timing differences between book and tax recognition. Reported literal as filed. **Overlap note**: some filers also include this amount inside the broader `otherNonCashItems` bucket — when both are present, do not add them together.
    - `impairments` number — Impairments — Non-cash impairment charges (goodwill, intangibles, long-lived assets, other) added back in the operating cash flow reconciliation. Reported literal as filed: the broad aggregate is preferred — when only a narrower category is tagged, that becomes the value. **Overlap note**: when a filer tags both `us-gaap:AssetImpairmentCharges` AND a narrower concept like `GoodwillImpairmentLoss`, the broad concept is preferred and the narrower one is ignored, since the aggregate already includes it.
    - `otherNonCashItems` number — Other Non-Cash Items — Catch-all bucket for non-cash items in the operating cash flow reconciliation that aren't classified as D&A, stock-based comp, or specific gains/losses. Distinct from `operatingGainsLosses` which captures explicit gain/loss reclassifications. Reported literal as filed. **Overlap note**: some filers tag this concept inclusively — values may already contain amounts also tagged under more specific facts (e.g., `deferredIncomeTax`). Treat as a residual when summing components to avoid double-counting.
    - `changeInWorkingCapital` number — Change in Working Capital — Net change in current assets and liabilities, reflecting cash tied up in or released from operations.
    - `changeInInventory` number — Change in Inventory — Cash impact from changes in inventory levels. An increase uses cash.
    - `changeInAccountsReceivable` number — Change in Receivables — Cash impact from changes in customer receivables. An increase means less cash collected.
    - `changeInPrepaidAssets` number — Change in Prepaid Assets — Cash impact from changes in prepaid expenses and other prepaid items.
    - `changeInPayablesAndAccruedExpenses` number — Change in Payables — Cash impact from changes in accounts payable and accrued liabilities.
    - `changeInAccountsPayable` number — Change in Accounts Payable — Cash impact from changes in amounts owed to suppliers. An increase preserves cash.
    - `changeInAccruedExpenses` number — Change in Accrued Expenses — Cash impact from changes in accrued but unpaid expenses.
    - `changeInOtherNonCurrentAssets` number — Change in Other Non-Current Assets — Cash impact from changes in long-term assets not classified elsewhere.
    - `changeInOtherCurrentLiabilities` number — Change in Other Current Liabilities — Cash impact from changes in short-term obligations not classified elsewhere. Reported literal as filed. **Overlap note**: some filers tag this concept inclusively — values may already contain amounts also tagged under `changeInOtherWorkingCapital` (e.g., contract-liability changes). Treat as a residual when summing components.
    - `changeInOtherWorkingCapital` number — Change in Other Working Capital — Cash impact from changes in other working capital items not separately reported. Reported literal as filed. **Overlap note**: for some filers, this amount may also be embedded in the broader `changeInOtherCurrentLiabilities` bucket — when both are present, do not add them together.
    - `investingCashFlow` number — Investing Cash Flow — Cash used for or generated by investments in long-term assets and securities.
    - `purchaseOfIntangibleAssets` number — Purchase of Intangibles — Cash spent acquiring intangible assets like patents, licenses, and software.
    - `purchasesOfInvestments` number — Purchases of Investments — Cash spent buying investment securities like stocks and bonds.
    - `proceedsFromSaleOfInvestments` number — Proceeds from Sale of Investments — Cash received from selling or maturing investment securities. Mirror to `purchasesOfInvestments`. Filers that report sale and maturity proceeds on separate lines (e.g. AAPL, JPM) will populate this from whichever XBRL concept is filed first in the mapping order — the other line remains uncaptured.
    - `netOtherInvestingChanges` number — Other Investing Activities — Cash from investing activities not separately categorized. Reported literal as filed. **Overlap note**: some filers tag this concept inclusively — values may already contain amounts also tagged under more specific facts (e.g., `acquisitionsNet`, `purchaseOfIntangibleAssets`). Treat as a residual when summing components to avoid double-counting.
    - `financingCashFlow` number — Financing Cash Flow — Cash from transactions with the company's owners and creditors.
    - `commonStockRepurchased` number — Stock Buybacks — Cash spent repurchasing the company's own shares from the open market.
    - `proceedsFromCommonStockIssuance` number — Common Stock Issuance Proceeds — Cash received from issuing common stock: secondary offerings, ATM programs, DRIPs, IPO proceeds. Mirror to `commonStockRepurchased`. Excludes proceeds from employee stock-option exercises and ESPP, which are separately curated as `proceedsFromStockOptionsExercised`. IFRS filers are not mapped here because `ifrs-full:ProceedsFromIssuingShares` is already claimed by `proceedsFromStockOptionsExercised` and there is no IFRS concept narrowed specifically to common-stock issuance.
    - `netCommonStockIssuance` number — Net Common Stock Issuance — Net cash from common stock activity: issuance proceeds minus repurchases. Positive = net issuer (raised equity), negative = net buyback. Derived from `proceedsFromCommonStockIssuance − commonStockRepurchased`, treating each absent side as 0. Null only when both sides are untagged.
    - `proceedsFromStockOptionsExercised` number — Stock Option Proceeds — Cash received when employees exercise stock options.
    - `endCash` number — Ending Cash Balance — Cash and equivalents at the end of the reporting period.
    - `changeInCash` number — Change in Cash — Net increase or decrease in cash during the period, **excluding** the effect of foreign exchange rate changes. Equals operating + investing + financing cash flows. For the total period change (including FX), see `netChangeInCashIncludingFx`.
    - `effectOfExchangeRateChanges` number — FX Effect on Cash — Impact of foreign currency exchange rate fluctuations on cash balances.
    - `netChangeInCashIncludingFx` number — Net Change in Cash (incl. FX) — Total period change in cash including the effect of foreign exchange rate changes. Equals endCash − beginningCash.
    - `beginningCash` number — Beginning Cash Balance — Cash and equivalents at the start of the reporting period.
    - `incomeTaxPaid` number — Income Tax Paid — Actual cash paid for income taxes during the period.
    - `interestPaid` number — Interest Paid — Actual cash paid for interest on debt during the period.
    - `capitalExpenditure` number — Capital Expenditure — Cash spent on acquiring or upgrading physical assets like property, equipment, and facilities.
    - `purchaseOfPropertyPlantAndEquipment` number — Purchase of Property, Plant and Equipment — Cash paid to acquire or construct physical assets such as buildings, machinery, and equipment.
    - `issuanceOfDebt` number — Debt Issuance Proceeds — Cash received from issuing new debt, including both short-term and long-term borrowings.
    - `repaymentOfDebt` number — Debt Repayments — Cash used to repay debt across maturities (umbrella). Mirror to `issuanceOfDebt`. For long-term-only and short-term-only mirrors, see `repaymentOfLongTermDebt` and `repaymentOfShortTermDebt`.
    - `issuanceOfShortTermDebt` number — Short-Term Debt Issuance — Cash received from issuing short-term borrowings.
    - `repaymentOfShortTermDebt` number — Short-Term Debt Repayments — Cash used to repay short-term borrowings. Mirror to `issuanceOfShortTermDebt`.
    - `issuanceOfLongTermDebt` number — Long-Term Debt Issuance — Cash received from issuing long-term debt instruments like bonds or term loans.
    - `repaymentOfLongTermDebt` number — Long-Term Debt Repayments — Cash used to repay long-term debt instruments. Mirror to `issuanceOfLongTermDebt`.
    - `netIssuancePaymentsOfDebt` number — Net Debt Issuance (Repayments) — Net cash from debt financing: proceeds from new borrowings minus repayments of existing borrowings, across all maturities. Positive = net issuer, negative = net repayer. Derived from `(issuanceOfDebt + issuanceOfShortTermDebt + issuanceOfLongTermDebt) − (repaymentOfDebt + repaymentOfShortTermDebt + repaymentOfLongTermDebt)`, treating each absent component as 0. Null only when all six sides are untagged. **Coverage note**: filers that use company-specific extensions (e.g. `evrg:`, `aa:`) for individual debt lines will produce values that diverge from third-party providers by the un-mapped extension amount, since this project does not curate per-filer extensions.
    - `netIssuanceOfLongTermDebt` number — Net Long-Term Debt Issuance — Long-term debt proceeds minus long-term debt repayments for the period. Positive = net borrower (issued more than repaid); negative = net deleveraging. Derived from sibling curated facts (`issuanceOfLongTermDebt` − `repaymentOfLongTermDebt`) only when both sides are present — otherwise null, since filers whose issuance is tagged via company-specific extensions (uncurated) would produce a misleading single-sided value. No single XBRL concept maps cleanly: the us-gaap `ProceedsFromRepaymentsOf*` net concepts are filed by under 4% of issuers.
    - `cashDividendsPaid` number — Dividends Paid — Cash distributed to shareholders as dividend payments.
    - `freeCashFlow` number — Free Cash Flow — Operating cash flow minus capital expenditures. Cash available for debt repayment, dividends, or reinvestment.
    - `acquisitionsNet` number — Acquisitions (Net) — Cash paid for business acquisitions, net of any cash acquired in the transaction. Reported literal as filed. **Overlap note**: for some filers, this amount may also be embedded in the broader `netOtherInvestingChanges` bucket — when both are present, do not add them together.
    - `netOtherFinancingChanges` number — Other Financing Activities — Cash from financing activities not separately categorized. Mirror to `netOtherInvestingChanges`.
    - `taxWithholdingShareBasedComp` number — Tax Withholding for Share-Based Comp — Cash paid to tax authorities to cover withholding obligations on employee share-based compensation (e.g., RSU vesting). Reduces effective share dilution. Material for tech/cash-rich filers with heavy equity compensation.
  - `sources` FactSources — Map of SEC accession number to the filing's metadata and the list of curated fact names that filing supplied to this period. Combines provenance (which filing supplied each value) with the audit trail of restatements. Facts synthesized from other facts in the same period (e.g. `grossProfit = revenue - costOfRevenue`) are absent from this map and instead listed under `derived`. Q4 values reconstructed from cumulative period facts use a self-documenting synthetic key — `Q4-Recon-FY-9M`, `Q4-Recon-FY-H1-Q3`, or `Q4-Recon-FY-Q1-Q2-Q3` — with `type: "Q4-Recon"` and no `dateFiled` (the matching 10-K's `dateFiled` is on the period entry's top-level `dateFiled` field). **Pruning rules**: non-amendment filings that supplied no surviving fact value are dropped (their existence is already conveyed by the period's top-level `dateFiled`). **Amendment filings (`/A`) are always included even when their facts were all superseded by a later amendment** — their `facts` may be empty, but their existence is itself the audit signal needed to reconstruct point-in-time data between filing dates. Combine `sources[accession].facts` (which values came from this filing) with `sources[accession].dateFiled` (when each became public) to reconstruct point-in-time data and detect restatements.
  - `derived` string[] — Names of facts whose values were calculated rather than taken directly from the source filing — for example, `grossProfit` synthesized from `revenue` minus `costOfRevenue` when the company did not tag gross profit explicitly, or every fact in a `period=ttm` response (summed across 4 quarters, or carried from the latest quarter for instant items).
  - `dateFiled` string, date — SEC filing acceptance date for the **original** 10-K (annual / Q4 quarterly entries) or 10-Q (Q1-Q3 quarterly entries) covering this period. Format: YYYY-MM-DD. Use this to gate point-in-time data access and avoid lookahead bias when joining with historical price data — backtesters should only treat the period's facts as "knowable" on or after this date. Amendments (10-K/A, 10-Q/A) are explicitly **not** used here; this field always reflects the original disclosure date. Not present when `period=ttm` — TTM is synthesized from 4 quarters and has no single filing date.

## Other responses

- `400` — Invalid parameters or symbol not found
- `403` — Feature not available on current plan

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