A Cash Flow Statement is a financial statement that provides an overview of a company’s cash receipts and outflows over a specific period of time. It shows the operational, investing, and financing activities of the business, and how they affect its cash position. It helps companies to better understand and manage their liquidity and ensure they have sufficient funds to meet their short-term liabilities. It also provides insights into the overall cash flow trends to help inform decision-making related to pricing, inventory management, investments, capital expenditures, and more.