What are extraordinary items in the cash flow statement of a company?

Non-recurring events

Extraordinary items are exceptional occurrences that deviate from the usual business operations, such as losses resulting from theft, earthquakes, or floods. These items are unique and non-repetitive in nature, leading to the need for distinct classification and separate disclosure of their associated cash flows within operating, investing, or financing activities. This separation aims to facilitate a clear comprehension of their impact on the current and future cash flows of the enterprise.