The Statement of Cash Flows Operating, or Cash Flow Statement as it is more commonly known, is a financial report that provides a snapshot of how cash is moving in and out of a company over a certain period of time. It tells investors, lenders, and other stakeholders how well the company manages its cash. The statement shows the cash generated from operations such as sales, expenses, and capital investments, as well as how those inflows and outflows affect the cash balance at the end of the period. It is an essential document for anyone looking to understand how a business uses its resources to generate cash and make decisions about future investments.