Bruns, William J., Jr., and Julie H. Hertenstein. "Statements of Cash Flows: Three Examples TN." Harvard Business School Teaching Note 193-173, June 1993. (Revised ...

To assess a company's financial health, you have to understand its cash flow statement. It reveals how cash moves through a business, including operations, investments, and financing activities.

Constant generation of cash inflow is a more important indicator of a company’s viability and strength than net income. Cash flow is a better criterion and barometer of a company’s financial ...