The statement of cash flows, also known as the cash flow statement, summarizes a company's sources and uses of cash. The net cash flow is the difference between a company's cash inflows and outflows.

Learn financial statement analysis techniques, including horizontal, vertical, and ratio analysis, to assess company ...

Investors use free cash flow to help assess a company's performance and what lies ahead. Issues in free cash flow often ...

Most companies opt to report the cash flow statement using the indirect method because accrual accounting provides a better measure of the ebbs and flows of business activity.

For example, if your cash flow statement shows operating cash flow of $400,000 and net revenue of $1 million, you end up with 0.40. It means that the company generates 40 cents in cash from ...

Explore the fundamentals of cash flow statements, including their structure, significance, and the insights they provide into a company's financial health in 2025.

A certified financial statement is a financial document, such as an income statement, cash flow statement, or balance sheet, that has been audited and approved by an independent accountant.

Understand the basics of financial statements and how to analyze them to learn more about a corporation. The most important are balance sheets, income statements and cash flow statements.

Unlike the income statement, which reports income on an accrual basis, the cash flow statement shows the immediate sources and uses of cash during an accounting period.