Final answer:
Repayment of debt is an item of concern when analyzing cash flow from financing activities.
Step-by-step explanation:
When analyzing cash flow from financing activities, one item that may be of concern is repayment of debt. Repayment of debt involves paying back loans or bonds that the company has taken out. This can affect the cash flow from financing activities because it represents an outflow of cash from the company.
On the other hand, items such as increasing inventories, borrowing each year to repay debt from prior years, and payments of dividends are not directly related to cash flow from financing activities. Increasing inventories would fall under cash flow from operating activities, while borrowing each year to repay debt from prior years and payments of dividends would fall under cash flow from investing activities.