what is a cash flow statement 
a cash flow statement is a financial statement that provides aggregate data regarding all cash inflows that a company receives from its ongoing operations and external investment sources it also includes all cash outflows that pay for business activities and investments during a given period a company s financial statements offer investors and analysts a portrait of all the transactions that go through the business where every transaction contributes to its success the cash flow statement is believed to be the most intuitive of all the financial statements because it follows the cash made by the business in three main ways 1the sum of the cash generated by these three segments is called net cash flow each has its own section of the cash flow statement which helps investors determine the value of a company s stock or the company as a whole laura porter investopedia