What is a cash flow statement?
A cash flow statement shows how cash moves through a business over a period.
What does it include?
It includes operating, investing, and financing cash flows.
Why is it important?
It reveals liquidity and ability to meet obligations.
How is it different from profit?
Profit includes non cash items. Cash flow focuses only on actual cash.
Who uses cash flow statements?
Managers, investors, and lenders use them to assess financial health.