when capital expenditures increase it generally reduces the cash flow however that s not always a bad thing as it may indicate that a company is making investments in its future operations companies with high capital expenditures tend to be those that are growing 
positive cash flows within the cfi section which can be generated in such ways as selling equipment or property can be considered good however investors usually prefer that companies generate their cash flow primarily from business operations cash flows from financing cff is the last section of the cash flow statement it provides an overview of cash used in business financing and measures cash flow between a company and its owners and creditors the cash normally comes from debt or equity such as selling stocks and bonds or borrowing from a bank these figures are generally reported annually on a company s 10 k report to shareholders analysts use the cff section to determine how much money the company has paid out via dividends or share buybacks it s also useful to help determine how a company raises cash for operational growth cash obtained or paid back from capital fundraising efforts and loans is listed here 