is important to examine which activities led to the net decrease in b's net decrease in cash is a result of cash used both by investing . Negative cash flows from investing activities are not not necessarily a eans that the company is investing in its future by upgrading its non- e, negative cash flows from financing activities are also not necessarily means that the company pays dividends to shareholders or pays off its lows from operating activities are most important for assessing Whistler nce. Whistler Blackcomb has positive cash flows from operating dicative of good operating performance because it means that cash n revenues and collections of receivables exceeds payment of cash for and accounts payable