​Investment - Cash Flow 
The statement of cash flows, or cash flow statement, details the sources and uses of cash during a period and explains the change in the cash balance recorded on the balance sheet.

There are cash inflows and outflows in a given reporting period that are not shown in a company’s income statement, such as purchases of new inventory, the repayment of debt, and purchases or sales of property, plant, and equipment. In fact, many of the year-over-year changes indicated on a company’s balance sheet reflect cash inflows or outflows that are not reflected on the income statement. 

The statement of cash flows serves to reconcile disparities in a firm’s reported profit (net income) and the amount of net cash flow generated by the company during the reporting period.

The statement’s cash flows split into three categories:
Operating activities 
Investment activities 
Financing activities

Cash flows from operating activities (CFO) 
Cash flows connected to the company’s primary business operations, including changes in net working capital 
Cash inflows received for sales of products or services 
Cash outflows paid for operating expenses 
Inventory purchases and sales 
Cash inflows or outflows from changes in accounts receivable and accounts payable 
Borrowing or repayment of supplier debt

Cash flows from investment activities (CFI)
Cash flows related to purchases or sales of long-term assets 
Purchase or sale of property, plant, and equipment 
Cash outflow for an acquisition 

Cash flows from financing activities (CFF)
Cash flows pertaining to the company’s debt and equity securities 
Borrowing new long-term debt (issue new bonds)
Issuance of new equity securities
Repayments of long-term debt
Repurchases of shares
Payment of dividends