The financing activities section of a company's financial statement tracks transactions involving debt, equity, and dividends. This can include issuing debt, acquiring long-lived assets, lending money, and acquiring investments. It also reconciles changes in non-current activities and equity on the balance sheet. To find the net total cash flow from financing activities, the net total from equity, debt, and capital leases within a period is added. This section shows changes to long-term liabilities, short-term notes payable, and equity accounts. It provides insight into a company's capital raising and repayment activities. Cash flows from capital and related financing activities include acquiring and disposing of capital assets and borrowing money for acquisitions or improvements. Ultimately, Cash Flow from Financing Activities reflects the net change in cash from activities related to raising capital, share repurchases, dividends, and debt repayment.