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 how the operating cash flow ratio, a key liquidity measure, helps assess a company's ability to cover liabilities with ...

Savvy investors look at a company's financial health before buying its stock. Some investors monitor a company's free cash flow and review its cash flow statements to gauge how well it manages its ...