Which of the following is correct analysis for the Statement of Cash Flows?

A.A negative amount for cash flows for financing activities is an indication that the firm is taking on additional debt.

B.Net income which significantly exceeds cash flows from operating activities for a seasoned company is a sign of high quality earnings.

C.A negative amount for financing activities is always a sign of financial stress for a company.

D.A negative amount for cash flows from investing activities due to capex or acquisitions is an indication that the firm's strategic focus is on growth.