Cash flow statement yef

The document discusses cash flow statements, including what they are, their purpose and importance, how they are classified and prepared, and an example. Specifically: - A cash flow statement shows cash generated and used during a period, organized into operating, investing, and financing activities. - It provides insights into a company's liquidity and solvency, helps analyze future cash flows, and reveals management priorities and the quality of earnings. - Cash flow statements classify cash flows as operating, investing, or financing activities and are prepared using balance sheets, income statements, and additional data. They summarize changes in a company's cash position during a period.