• The cash flow statement provides data on all cash inflows that the company receives from its current activities and external sources of investment.

  • The cash flow statement includes cash received by the business from operations, investments and financing, the amount of which is called net cash flow.
  • The first section of the cash flow statement is the cash flow from operations, which includes transactions for all types of operating activities.
  • Cash flow from investments is the second section of the cash flow statement and is the result of investment profits and losses.
  • Cash flow from financing is the final section, which provides an overview of the cash used by debt and equity.