Cash flows from financing activities

Statement of cash flows includes group cash flows that aren’t related to operations nor investments. If you think about it, your company operates, that’s it’s primary purpose. Your company also invests into assets, whether they’re physical assets, financial assets or say subsidiaries. However, your company also needs financing (that is investments to parties making those financing cash flows). If first two are sort of internal activities, the third is related to external activities, namely showing how much money the company has been able to get from third parties and how much has it paid back to those parties. 

The third group is thus labelled as cash flows from financing activities and includes those cash flows your company gets from third parties with the aim to finance your company’s operations. Financing cash flows are capital payments made into the entity, loans, overdrafts, finance leases, but also dividends (an outflow to owners who originally made the financing inflows to the company).

If operations are daily, investments follow strategic goals, then financing is something that’s done as needed. It’s perfectly okay to have the first two groups, and not to have financing cash flows within the statement of cash flows.