Among the listed performance measures, which one deals with cash flow from operating activities?

Cash Flow Cover is specifically designed to assess a company’s ability to cover its short-term liabilities with the cash generated from its operating activities. This metric focuses on the relationship between cash flow from operations and current liabilities, providing insight into how well a company's operational cash flow can meet its day-to-day financial obligations. A higher cash flow cover ratio suggests that the company can comfortably meet its short-term debts, which is essential for maintaining liquidity and operational viability.

The other performance measures listed do not primarily focus on cash flow from operating activities. Working Capital Ratio measures the current assets relative to current liabilities, which gives an overview of overall liquidity but does not specifically address cash flow. The Quick Asset Ratio also assesses liquidity but is more concerned with the availability of liquid assets rather than direct cash flows. Net Profit Margin evaluates profitability by comparing net income to sales, emphasizing earnings rather than cash flow. Therefore, Cash Flow Cover stands out as the metric most directly related to operational cash flow.