Do companies need to report a cash flow statement?

Since 1987, the inclusion of the cash flow statement has been a mandatory component of a public company’s financial reporting, enhancing the comprehensive nature of financial disclosure alongside the balance sheet and income statement. This crucial financial document serves to outline the inflows and outflows of cash and cash equivalents, providing stakeholders with valuable insights into the company’s liquidity, operating activities, and investment decisions. Its integration within the reporting framework facilitates a holistic understanding of the company’s financial performance, ensuring transparency and aiding in informed decision-making for investors and analysts alike.