A cash flow statement is a financial statement that provides a detailed summary of a company's cash inflows and outflows over a specified period of time. The statement provides information on how much cash the company has generated or used during the period, and how the cash was used or generated.

A cash flow statement is divided into three main sections: operating activities, investing activities, and financing activities. The operating activities section includes cash flows related to a company's day-to-day operations, such as cash received from customers and cash paid to suppliers. The investing activities section includes cash flows related to a company's investments in assets, such as property, plant, and equipment. The financing activities section includes cash flows related to a company's financing activities, such as cash received from the issuance of debt or equity, and cash paid out for debt repayment or dividends.

The cash flow statement is an important tool for investors, as it provides insight into a company's financial health and ability to generate cash. By analyzing a company's cash flow statement, investors can identify potential issues or risks, such as a company's inability to generate sufficient cash to cover its expenses or debt obligations. The statement is also used by management to monitor and manage cash flow, and to make strategic decisions about investments, financing, and day-to-day operations.