Preparing a cash flow statement Typically, the first step is determining how much cash (and cash equivalents) a business has at the beginning of the period in question. This gives you the starting ...

A cash flow statement is a financial statement that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources. What Is a ...

free cash flow excludes the non-cash expenses of the company's income statement. It also includes spending on equipment and assets, as well as changes in working capital from the balance sheet.