Financial Statements
Cash Flow Statement
A report showing how cash moved into and out of a company over a period of time.
Also called: statement of cash flows
What it means
A cash flow statement tracks the real movement of cash during a period. It usually separates cash flows into operating, investing, and financing activities so users can see where cash came from and where it went.
Why it matters
A company can show accounting profit while still struggling with cash. This statement helps users see whether cash generation is actually supporting the business.