It’s very important that readers understand what are cash flow statements and the components in it.

Earnings can be distorted by using creative accounting but cash flow are difficult to do so.
A company can be profitable but it can collapse due to illiquidity/insolvency.

The following articles describe the following:

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Part 1 dealt with what’s comprises the financial statement and Part 2 looks at the Balance Sheet and its component.

This Part 3 looks at a further document of the financial statement which is the Income Statement and its components:-

(A) What is An Income Statement

(B) What is In The Income Statement- Net […]

In Part 1, we understand what are financial statement and understand that it includes the Balance Sheet.

Now, let look at what are the components in the Balance Sheet namely:-

(A) What’s in the ASSET SIDE of the Balance Sheet?

(A1) Balance Sheet & Its ASSET SIDE Part 1/3
(A2) Balance Sheet & Its ASSET SIDE-Part […]

To be able to grasp what’s happening in the company’s financial statements, we first should have some basic knowledge of the financial statements.
Before even doing so, let’s what comprises the financial statements:
What are the COMPONENTS of Financial Statements