The statement of cash flows shows the effects on cash of a company's operating, investing, and financing activities.

Operating Activities

Business actions related directly to the production and delivery of goods and services, reflected in the cash flow statement.

Investing Activities

Transactions and events that involve the purchase or sale of long-term assets and investments, a component of a company’s cash flow statement.

Financing Activities

Actions that result in changes in the size and composition of the equity capital or borrowings of a company.