How does the Cash Flow Statement change when Apple invests in new factories?

When Apple invests in new factories, it incurs a significant expenditure that is reflected in the Cash Flow Statement. The category affected by this investment is Cash Flow from Investing. This section of the Cash Flow Statement includes cash used for purchasing long-term assets, such as property, plant, and equipment.

When Apple makes the investment in factories, it will report this cash outflow as a negative figure in Cash Flow from Investing, meaning that overall cash flow in this section decreases. This accurately captures the cash spent on acquiring these assets, which is crucial for understanding how investments in growth affect the company's cash positions.

For context, other sections of the Cash Flow Statement are not directly impacted in the same way. Cash Flow from Operations reflects the cash generated from the company’s day-to-day business activities and would not increase simply due to investments in factories. Similarly, Cash Flow from Financing would only change if Apple raised additional capital or paid off debt related to the investment; otherwise, it remains unchanged from the factory investment alone. Thus, the correct choice highlights the decrease in Cash Flow from Investing resulting from the capital expenditures for new factories.