Definition: Investing activities are the second main category of net cash activities listed on the statement of cash flows and consist of buying and selling long-term assets and other investments. Operating activities are all the things a company does to bring its products and services to market on an ongoing basis. Non-operating activities are one-time events that may affect revenues, expenses or cash flow but fall outside of the company’s routine, core business.. Operating activities include: What is cash from operating activities? The activities involved in earning revenues. For example, the main operating activity for a manufacturing company is to produce the product from raw materials, while for a trading company, it is to buy products from the supplier and sell them to the end-users. Identifying and properly categorizing various types of operating activities is essential to the process of calculating the net income generated by a business for a given period of time. Operating activities are all events and transactions that have a direct impact on the flow of cash into and out of a business. For example, the purchase or manufacturing of merchandise and the sale of the merchandise including marketing and administration. Definition of Cash from Operating Activities. Cash from operating activities usually refers to the first section of the statement of cash flows.Cash from operating activities focuses on the cash inflows and outflows from a company's main business activities of buying and selling merchandise, providing services, etc. Operating activities generates the majority of the cash flows for the company as it is directly linked to the core business activities of the company like sales, distribution, production and so on, these activities also determine the profitability of the company and items categorized under this head are the primary revenue units of the company. Operating activities in a business should result in a positive cash flow. Operating activities and cash flow. The operating activities primarily cover the commercial activities of the company. In other words, this is the net amount of cash received and paid during an accounting period for long-term assets and investments. The cash flow comes from selling and buying products or services. The operating cash flow formula is net income (form the bottom of the income statement), plus any non-cash items, plus adjustments for changes in working capital Operating Activities Definition. A thriving company should be receiving more money from its sales of goods than it spends on making them. In business, we need to make sure that a product’s sale price covers the cost of making or acquiring it. operating activities definition. Operating activities involve the cash effects of transactions that enter into the determination of net income, such as cash receipts from sales of goods and services and cash payments to suppliers and employees for acquisitions of inventory and expenses. Operating Cash Flow (OCF) is the amount of cash generated by the regular operating activities of a business in a specific time period. It is critical to note that operational activities differ greatly among industries.