Cash Flow Statement API

The Cash Flow Statement API returns annual and quarterly cash flow data for over 60,000 publicly traded companies. Each response includes 50+ line items organized into the three standard sections. operating activities, investing activities, and financing activities. plus derived metrics like free cash flow. This endpoint shows you how a company actually generates and spends cash, which is often more telling than accounting profits reported on the income statement.

Cash flow data is critical for valuation and financial analysis because it strips away non-cash accounting adjustments. Free cash flow (operating cash flow minus capital expenditures) is the foundation of DCF valuation models, and the cash flow statement reveals how management allocates capital through dividends, share buybacks, debt repayment, and acquisitions. Many professional investors consider the cash flow statement the single most important financial statement for evaluating a company's true economic performance.

The endpoint supports all standard company identifiers. ticker symbols like AAPL or MSFT, SEC CIK numbers, CUSIP codes, and ISIN codes. You can request up to 20+ years of annual data or 80+ quarters of historical results, with filtering by fiscal year or date range.

GEThttps://api.roic.ai/v2/fundamental/cash-flow/{identifier}

Parameters

Path Parameters

identifierstringrequired

Company identifier — supports ticker symbol (e.g., `AAPL`), CIK, CUSIP, or ISIN.

Example: AAPL

Query Parameters

apikeystringrequired

Your API key for authentication.

periodstringoptional

Reporting period for financial data.

Default: annualValues: annual, quarterly

limitnumberoptional

Maximum number of periods to return.

Default: 10Example: 10

fiscal_year_startnumberoptional

Filter results starting from this fiscal year.

Example: 2020

fiscal_year_endnumberoptional

Filter results ending at this fiscal year.

Example: 2024

date_startstringoptional

Filter results starting from this date (YYYY-MM-DD format).

Example: 2020-01-01

date_endstringoptional

Filter results ending at this date (YYYY-MM-DD format).

Example: 2024-12-31

orderstringoptional

Sort order for time-series data.

Default: DESCValues: ASC, DESC

formatstringoptional

Response format. Use `json` for JSON (default) or `excel` for tab-separated values compatible with Google Sheets and Excel.

Default: jsonValues: json, excel

Code Examples

curl "https://api.roic.ai/v2/fundamental/cash-flow/AAPL?apikey=YOUR_API_KEY"

Response

Response200 OK

[
  {
    "ticker": "AAPL",
    "date": "2025-09-30",
    "period": "annual",
    "period_label": "2025",
    "fiscal_year": "2025",
    "currency": "USD",
    "cf_net_inc": 112010000000,
    "cf_depr_amort": 11698000000,
    "cf_non_cash_items_detailed": 12774000000,
    "cf_stock_based_compensation": 12863000000,
    "cf_other_non_cash_adj_less_detailed": -89000000,
    "cf_chng_non_cash_work_cap": -25000000000,
    "cf_acct_rcv_unbilled_rev": -7029000000,
    "cf_change_in_inventories": 1400000000,
    "cf_change_in_accounts_payable": 902000000,
    "cf_inc_dec_in_ot_op_ast_liab_detail": -20273000000,
    "cf_cash_from_oper": 111482000000,
    "cf_acquis_fxd_and_intang_detailed": -12715000000,
    "cf_purchase_of_fixed_prod_assets": -12715000000,
    "cf_net_chg_in_lt_invest_detailed": 29390000000,
    "cf_decr_invest": 53797000000,
    "cf_incr_invest": -24407000000,
    "cf_other_investing_act_detailed": -1480000000,
    "cf_cash_from_inv_act": 15195000000,
    "cf_dvd_paid": -15421000000,
    "cf_nt_csh_proc_pymt_debt": -6451000000,
    "cf_proc_debt_and_capital_lease": 4481000000,
    "cf_pymt_debt_and_capital_lease": -10932000000,
    "cf_proc_fr_repurch_eqty_detailed": -90711000000,
    "cf_decr_cap_stock": -90711000000,
    "cf_other_financing_act_excl_fx": -8103000000,
    "cf_cash_from_fin_act": -120686000000,
    "cf_net_chng_cash": 5991000000,
    "cf_cap_expenditures": -12715000000,
    "ebitda": 144748000000,
    "ebitda_margin": 34.78173110887373,
    "cf_free_cash_flow": 98767000000,
    "cf_free_cash_flow_firm": 98767000000,
    "free_cash_flow_equity": 92316000000,
    "free_cash_flow_per_sh": 6.607151219185871,
    "pr_to_free_cash_flow": 30.762788127813074,
    "cash_flow_to_net_inc": 0.995286135166503
  }
]

Field Dictionary

Field	Description
`cf_net_inc`	Net income
`cf_depr_amort`	Depreciation & amortization
`cf_non_cash_items_detailed`	Total non-cash items
`cf_stock_based_compensation`	Stock-based compensation
`cf_other_non_cash_adj_less_detailed`	Other non-cash adjustments
`cf_chng_non_cash_work_cap`	Change in non-cash working capital
`cf_acct_rcv_unbilled_rev`	Change in accounts receivable
`cf_change_in_inventories`	Change in inventories
`cf_change_in_accounts_payable`	Change in accounts payable
`cf_inc_dec_in_ot_op_ast_liab_detail`	Change in other operating assets & liabilities
`cf_cash_from_oper`	Cash from operating activities
`cf_acquis_fxd_and_intang_detailed`	Acquisitions of fixed & intangible assets
`cf_purchase_of_fixed_prod_assets`	Purchase of fixed/production assets (CapEx)
`cf_net_chg_in_lt_invest_detailed`	Net change in long-term investments
`cf_decr_invest`	Proceeds from sale of investments
`cf_incr_invest`	Purchases of investments
`cf_other_investing_act_detailed`	Other investing activities
`cf_cash_from_inv_act`	Cash from investing activities
`cf_dvd_paid`	Dividends paid
`cf_nt_csh_proc_pymt_debt`	Net cash from debt issuance/repayment
`cf_proc_debt_and_capital_lease`	Proceeds from debt & capital leases
`cf_pymt_debt_and_capital_lease`	Repayment of debt & capital leases
`cf_proc_fr_repurch_eqty_detailed`	Net share repurchases
`cf_decr_cap_stock`	Share buybacks
`cf_other_financing_act_excl_fx`	Other financing activities
`cf_cash_from_fin_act`	Cash from financing activities
`cf_net_chng_cash`	Net change in cash
`cf_cap_expenditures`	Capital expenditures
`ebitda`	EBITDA
`ebitda_margin`	EBITDA margin
`cf_free_cash_flow`	Free cash flow
`cf_free_cash_flow_firm`	Free cash flow to firm
`free_cash_flow_equity`	Free cash flow to equity
`free_cash_flow_per_sh`	Free cash flow per share
`pr_to_free_cash_flow`	Price to free cash flow
`cash_flow_to_net_inc`	Cash flow to net income ratio

Metadata

Field	Description
`ticker`	Ticker symbol
`date`	Period end date
`period`	Reporting period (annual/quarterly)
`period_label`	Human-readable period label
`fiscal_year`	Fiscal year
`currency`	Reporting currency

Use Cases

Build DCF valuation models using historical free cash flow as the basis for projecting future cash flows and calculating intrinsic value
Evaluate capital allocation by analyzing how management distributes cash between dividends, buybacks, debt repayment, and reinvestment
Assess earnings quality by comparing net income to operating cash flow. persistent divergences can signal aggressive accounting
Track free cash flow yield by dividing free cash flow by market cap to find companies generating strong cash relative to their price
Analyze CapEx intensity by tracking capital expenditure as a percentage of revenue to understand maintenance vs. growth investment
Screen for dividend sustainability by comparing dividends_paid to free_cash_flow to identify companies with well-covered dividends
Monitor cash burn rates for growth companies by tracking operating cash flow and net change in cash across quarters
Power AI financial analysis by feeding structured cash flow data into language models for automated capital allocation and quality-of-earnings analysis

Income Statement - Revenue, net income, EPS, and profitability data
Balance Sheet - Assets, liabilities, equity, and debt data
Profitability Ratios - ROE, ROA, margins, and payout ratios
Per-Share Data - Free cash flow per share, dividends per share, and more
Enterprise Value - Market cap and enterprise value for FCF yield calculations