The cash flow statement primarily shows cash inflows or outflows from operations. It provides details about how cash is generated and used in a company over a specific period and is divided into three main sections:
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Operating Activities: This section includes cash flows from primary business operations, such as cash received from customers and cash paid to suppliers and employees.
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Investing Activities: This part reflects cash flows related to the acquisition and disposal of long-term assets, such as property, equipment, and investments.
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Financing Activities: This section covers cash flows related to borrowing and repaying debt, issuing shares, and paying dividends.
While the cash flow statement does indirectly relate to operating expenses, it does not specifically list them in detail. Likewise, the statement does not show the company's liabilities directly or list investments owned by the company; those are typically found in the balance sheet.