About cash flow using the indirect method

DEC.31,2016 DEC.31,2015

gain on sale of land (25,000)

Cash flow from operating activities :

Gain on sale of land -25000

DEC.31,2016 DEC.31,2015

gain on sale of land 25,000

Cash flow from operating activities :

Gain on sale of land -25000

I can understand when the gain on sale of land is 25,000, Cash flow from operating activities should subtract 25000. I don't understand when the gain on sale of land is (25,000), Cash flow from operating activities also should subtract 25000.

The gain on sale of land is (25,000), is that mean the company did not make money and is the loss on sale?