A cash flow statement describes how a company generated its cash flow during a specific period of time. The statement is divided into three sections:

  1. Cash flow from operating activities: cash flow from sales, payments to suppliers and employees, and paid taxes.
  2. Cash flow from investing activities: payments for assets such as equipment that costs more than SEK 20,000.
  3. Cash flow from financing activities: new loans, new issues of shares, dividends and other transactions related to the financing of the company's activities.