Explore the fundamentals of cash flow statements, including their structure, significance, and the insights they provide into a company's financial health in 2025.

Example of a Retail Store Cash Flow Statement. The statement of cash flows, also known as the cash flow statement, summarizes a company's sources and uses of cash.

Many cash flow statements lay out these items for you, but knowing the formulas can give you a better appreciation of what goes into determining free cash flow. Sponsored Brokers 1 ...

While reviewing a cash flow statement, it's best to think about how each specific area – operations, investing and financing – plays a role in the company's net cash flow.

For example, free cash flow and operating cash flow. • Free Cash Flow = Net Income + Depreciation or Amortization - Change in Working Capital - Capital Expenditures ...

Gateway Commercial Finance reports that cash flow management is vital for small businesses, as profitability doesn’t guarantee liquidity.

Once you understand your cash-flow cycle, Campbell says, you can work to correct any inconsistencies in it — for example, by paying your suppliers later or collecting payments earlier. 2. Urge ...

First, from Chevron's statement of cash flows from its 2022 annual report. (Net cash provided by operating activities of $49.6 billion) - (Capital expenditures of $12 billion) = Free cash flow of ...