The amount of actual cash generated by a company or an investment over a given period. It can be calculated by adding non-cash charges to net income after taxes. Cash flow is often considered one of the most important financial statistics of a company.

A company's cash flow is reported on its cash flow statement, also called the statement of cash flows or statement of changes in financial position. The cash flow statement shows:

For more information on cash flow statements, see Practice Note, Financial Reporting in the US: Basic Concepts. For additional resources on financial statements, financial reporting and auditing, see Financial Statements, Financial Reporting and Auditing Toolkit.