The flows of cash into the firm’s bank account that come from cash sales and the settlement of bills from customers who receive credit.
Example: Supergroup plc sells Superdry clothes through its own shops for cash and sells to retailers such as Debenhams and House of Fraser on 60 days’ credit. In addition to cash and credit sales, cash inflows can arise from: selling assets for cash, cutting stock (inventory) levels, getting a medium-term bank loan and getting a new injection of share capital investment.
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