The Statement of Cash Flows

The operating cash flows refers to all cash flows that have to do with the actual operations of the business, such as selling products.

Cash flow from investing results from activities related to the purchase or sale of assets or investments made by the company.

Cash flows from financing activities arise from the borrowing, repaying, or raising of money.

Having positive and large cash flow is a good sign for any business, though does not by itself mean the business will be successful.