Which financial statement provides insight into the cash inflows and outflows of a company?

The cash flow statement provides detailed insights into the cash inflows and outflows of a company over a specific period. It outlines how cash moves in and out of a business from operating, investing, and financing activities. This statement is crucial for assessing a company's liquidity, financial flexibility, and overall cash management. Unlike the balance sheet, which captures a company's financial position at a single point in time, or the income statement, which indicates profitability by showing revenues and expenses, the cash flow statement focuses solely on cash transactions. This makes it an essential tool for understanding the real financial health of the organization. The statement of retained earnings, on the other hand, primarily reflects how profits are reinvested in the business or distributed as dividends, without providing information on cash flows.