C

Glossary · PSX term

Cash flow statement.

The cash flow statement shows the actual cash moving in and out of a company over a period.

Definition

It splits cash into operating, investing, and financing activities, revealing whether reported profit turns into real cash. A profitable company can still face cash strain if receivables or capital spending are high.

Worked example

A company may report profit yet show weak operating cash flow if customers are slow to pay.

Related on PSX Clarity

Income statement

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