A Cash Flow Statement is a financial document that reports how much cash is generated and used by a business during a specific period. It is divided into three sections: operating activities, investing activities, and financing activities. For analysts using Orion AI, the cash flow statement is essential for assessing a company’s liquidity and operational health. Unlike the income statement, which can include non-cash items, the cash flow statement focuses solely on actual cash movements. This makes it a reliable measure of a company’s ability to generate enough cash to sustain and grow operations. AI-powered financial analysis tools can detect unusual patterns in cash flow, flagging potential red flags like declining operational cash or over-reliance on financing.
