A cash flow statement is a financial report that provides detailed information about the cash flow of a company, giving investors a full overview of its financial health. A cash flow statement is one of the most important elements of financial statements, as it measures a company's sources of funds and how those funds are used. 

A cash flow statement typically includes three main components: cash flow from operations, cash flow from investments and cash flow from financing.

The cash flow from operations is a measure of cash coming from all operational activities of the business, including sales and costs. This section of the cash flow statement provides insight into a company's ability to generate cash from its own business activities.

The cash flow from investments tracks the gains and losses from asset investments, such as purchasing and selling stocks, bonds and properties, or any changes in ownership of such investments. This section of the cash flow statement also includes any dividend payments received.

The cash flow from financing section of the statement accounts for cash coming from external sources, such as contributions from debt or equity investments. This section of the cash flow statement also accounts for cash payments made to loan creditors or equity holders.

The sum of cash flow from operations, cash flow from investments, and cash flow from financing is called net cash flow. Net cash flow is an important metric as it provides an overview of the sources of cash coming into and going out of a business.

A cash flow statement provides insight into the company's liquidity and financial stability, and can be used to evaluate a company's overall health. Investors can use cash flow statements to monitor cash flow trends over time and determine whether the company is growing, stable or declining. Cash flow statements are also useful for financial planning, as investors can use them to project a company's future cash needs.

Overall, a cash flow statement is an important tool for investors and business owners alike. It provides detailed information about the sources and uses of cash for a company and is a vital part of overall financial analysis. By monitoring a company's cash flow, investors can gain a better understanding of its financial conditions and make more informed investment decisions.