cash flow statement

A firm’s financial statement that reports the sources and uses of cash. The cash flow statement provides a link between the income statement and the balance sheet. It allows you to see whether a company was able to generate more cash than it used during the stated period. The cash flow statement helps you ascertain whether cash is coming from normal operations, whether a firm is reinvesting in itself and if a firm is raising additional cash. The three segments of a cash flow statement are cash flow from operating activities, cash flow from investing activities and cash flow from financing activities. The cash flow statement can be found in the company’s annual and quarterly reports.