The cash flow statement presents the cash movements
in the period

The cash flow statement is broken into 3 segments, based on the way the cash was used/obtained:

1.Cash used in operations

2.Cash used in investing

3.Cash used in financing

Tips:

Shows the cash movements in the period

Broken out to show how the cash was either earned or used:

• Operations: the core business activities – generally should be positive to show operations are making money
• Investing: investments made to increase the business capacity – generally negative shows growth as cash being used to expand future operations
• Financing: activity to fund the company – i.e. loans, external investors