Start with total cash inflows
Add cash received from operations, investing, and financing activities
Subtract total cash outflows from operations, investing, and financing activities
Use the formula: Net Cash Flow = Total Cash Inflows – Total Cash Outflows
Or use the formula: Net Cash Flow = Cash from Operating Activities + Cash from Investing Activities + Cash from Financing Activities
Include only actual cash movements, not non-cash items
Check the ending cash balance by adding net cash flow to the beginning cash balance