The cash flow statement is one of the most important among the 3 financial statements. It shows the actual cash the company has generated and removes all the non cash items which you see in the income statement such as depreciation.
The Cash Flow Statement
The cash flow statement is divided into 3 parts:
1) Cash Flow from operating activities / Cash from operations
2) Cash Flow from investing activities / Cash from investing
3) Cash Flow from financing activities / Cash from financing
You can access a sample of Singtel's Cash Flow statement here. You can refer to this as we go through the cash flow statement line by line. Let's ......