Statement of Cash flows Definition & Meaning | Financial Term | CSIMarket
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Glossary

Statement of Cash flows

Financial Term

The Statement of Cash Flows is a financial statement that provides information about a company*s cash inflows and outflows over a specific period of time. It is a crucial tool for financial analysis as it presents a clear picture of the company*s financial performance and liquidity.

There are three main sections of the Statement of Cash Flows - operating activities, investing activities, and financing activities. Operating activities refer to the cash flows that arise from a company*s primary operations. Investing activities include cash flows related to the purchase and sale of long-term assets such as property, plant, and equipment. Financing activities refer to the cash flows related to the company*s borrowing and lending activities, such as issuing stocks and bonds.

The Statement of Cash Flows is used by investors, analysts, and financial institutions to evaluate a company*s liquidity and financial health. It provides insights into a company*s ability to generate cash from its operations, how efficiently it uses its cash resources, and its ability to meet its financial obligations. In addition, the Statement of Cash Flows can be used to identify any potential red flags such as negative cash flows from operating activities or heavy reliance on debt financing. Overall, the Statement of Cash Flows is an essential tool for assessing a company*s financial condition and making informed investment decisions.




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