Is an increase in cash a source or use of funds?

I think that the increase in the cash source 

An opportunity to re-invest in and increase revenues 

With increased cash flow can recycle capital during the financial period 

But it is not meant source of funding because the activist is based on fixed capital efficiently exploits

Increase in cash a part of Cash Flow Statement IAS7 is sources of funds

Right answer increasing Cash is a source of   fund

The increase in cash is a source of fund.

It is source.

Definitely, a source.

Thank you for your invitation.

Its use of funds.

Increase in cash = a source = positive cash-flow

Source of Funds

Cash Flow from Operations (CFO) = Net Income (NI) + Depreciation and Amortizations + Other Non-Cash Items (NCI) – Change in Working Capital (ΔWC) 

The last item, change in Working Capital is subtracted because an increase in working capital is a use of funds as opposed to being a source of funds.  The definition of Working Capital in the cash flow statement excludes financing related activities such as short-term debt or the current portion of long term debt.   The Change in Working Capital calculation also eliminates cash and cash equivalents because we are attempting to explain how cash changes over time

The increase in Cash is a result of the use of these funds