The cash flow statement complements the balance sheet and income statement.
Financial statements are often audited by government agencies, accountants, firms, etc.
Cash from operations includes any changes made in cash, accounts receivable, depreciation, inventory, and accounts payable.
These transactions also include wages, income tax payments, interest payments, rent, and cash receipts from the sale of a product or service.
One of the most important resources of reliable and audited financial data is the annual report, which contains the firm's financial statements.
The financial statements are used by investors, market analysts, and creditors to evaluate a company's financial health and earnings potential.