Financing activities cash flow statement illustrates the cash flows related to the financing of a company and it provides an indication of the sources of funds used, as well as the uses of those funds. It typically includes long-term borrowing, disposal of non-current assets, issuance or repurchase of equity shares, dividend payments, and other similar activities. The statement does not reflect the current investments or operating performance, but instead offers insight into how the business is leveraging its available capital for financial operations. By understanding what type of financing activities are being conducted, managers can ensure that their strategy is appropriate and in line with best practices.