Dividend is cash flow from financing.

Dividends are payments made by a company to its shareholders out of its profits or reserves. It is a way for companies to distribute their earnings to shareholders as a return on their investment in the company. Dividends are typically paid on a regular basis, such as quarterly or annually, and can be in the form of cash or additional shares of stock. Companies may choose to pay dividends as a way to attract investors and reward them for their ownership in the company.

Incorrect.

Dividend is a cash flow from financing.