Business activities include any activity engaged in the primary purpose of making a profit. This is a general term that encompasses all the economic activities carried out by a company during the course of business. Business activities, including operating, investing and financing activities, are ongoing and focused on creating value for shareholders. There are three main types of business activities: operational, investing and financing. The cash flows used and created by each of these activities is listed in the annual report within the financial statement referred to as the cash flow statement.