CASH FLOW / INDIRECT METHOD
Reconcile entered net income to an estimated operating cash flow using non-cash charges, working-capital investment, and other operating adjustments.
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The simplified indirect reconciliation starts with net income, adds non-cash charges, subtracts working-capital increases, and applies signed operating adjustments.
Operating cash flow = net income + non-cash charges - increase in working capital + other operating adjustments.
What you provide
What you receive
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A full cash-flow statement includes detailed tax, provision, gain/loss, lease, interest, and working-capital account adjustments.
This is an educational planning estimate, not accounting, tax, lending, or pricing advice. Confirm definitions, source records, commercial terms, and decisions with the responsible professional.