Cash Flow Statement
Also called CFS · Statement of Cash Flows
A cash flow statement is a financial report that tracks a company's cash inflows and outflows over a specific period, categorizing them into operating, investing, and financing activities. It helps assess a company's liquidity, financial health, and ability to generate cash to fund operations, investments, and debt obligations.
Example
Why Cash Flow Statement matters in investment banking interviews
This is the statement candidates fumble most, because it's the one that requires reasoning rather than recall. Know why D&A and stock-based comp get added back (they're non-cash) and you'll handle most of what gets thrown at you.