Operating cash flow (OCF) and net profit are two fundamental indicators of a company's financial health. While net profit reflects accounting-based earnings after all expenses are deducted, operating cash flow represents the actual cash generated from core business operations. This study examines the relationship between operating cash flow and net profit in business organizations across a five-year period.

The study adopts a descriptive research design using secondary data sourced from company annual reports and audited financial statements. Financial tools including correlation analysis, trend analysis, ratio analysis, and comparative analysis are employed to evaluate the strength and direction of the relationship between these two variables.

The findings reveal that although net profit and operating cash flow often move in tandem, significant divergences occur due to non-cash items, working capital changes, and accrual accounting adjustments. The study concludes that businesses should monitor both metrics together for a comprehensive assessment of financial performance.

Keywords: Operating Cash Flow, Net Profit, Cash Flow Analysis, Financial Performance, Profitability, Accrual Accounting, Working Capital.