The bottom-up approach is used for calculating OCF, if the only information from the statement of comprehensive income items known to you are net income and depreciation.

Bottom-Up Approach

An investment strategy that starts with the analysis of individual stocks and then proceeds to the broader economy.

Operating Cash Flow

A financial metric that represents the cash generated by a company's regular business operations in a specific time frame.

Comprehensive Income

Represents the total change in equity for a business enterprise during a period from transactions and other events and circumstances from non-owner sources. It includes all non-owner changes in equity, not just the net income.