This document discusses cash flow, which refers to the movement of cash into and out of a business or project. It can be used to calculate important financial parameters like rate of return, liquidity problems, and alternative measures of profit. The statement of cash flow in a company's financials shows the change in cash balance over a period, and classifies cash flows into three areas: operational, investment, and financing. Measuring cash flow gives important information about a company's value and financial situation.