# Statement of Cash Flows > The *Statement of Cash Flows* is a financial report that summarizes the cash inflows and outflows of a company over a specific period. It categorizes cash movements into operating, investing, and financing activities, helping stakeholders understand how the company generates and uses cash. The Statement of Cash Flows is one of the three primary financial statements used by (and required for) formally organized business entities in the United States (the others being the [[Statement of Financial Activities (Income Statement)]] and the [[Statement of Financial Position (Balance Sheet)]]). The Statement of Cash Flows shows how cash moves in and out of an organization on a regular basis (often monthly). For nonprofit organizations, the statement categorizes the flow of cash in three categories of activity: - Operating activities - Investing activities - Financing activities --- ## Tags (click to view related pages) #frameworks #functions/accounting #functions/finance #seedling