A cash flow statement is a financial statement that shows the inflows and outflows of cash in a business over a specific period of time. It provides information about the sources and uses of cash, and helps to determine the liquidity and solvency of a business.

The cash flow statement is divided into three sections:

1. Operating activities: This section shows the cash inflows and outflows from the day-to-day operations of the business, such as sales revenue, expenses, and taxes.

2. Investing activities: This section shows the cash inflows and outflows from investments in assets, such as property, plant, and equipment, or from investments in securities.

3. Financing activities: This section shows the cash inflows and outflows from financing activities, such as borrowing or repaying loans, issuing or buying back shares, or paying dividends.

The cash flow statement is an important tool for businesses to manage their cash flow and to make informed decisions about their finances. It is also used by investors and creditors to assess the financial health of a business and its ability to generate cash.