Cash movement is different from profit
Cash-flow reporting focuses on how cash moved through the business. Profitability and cash movement are related, but they are not the same measure.
Questions cash flow can answer
A cash-flow view can help explain why the bank balance changed even when reported profit looks healthy.
Did customers actually pay?
Did vendor obligations consume cash?
Were there owner, loan, or asset-related cash movements?
Is cash improving or tightening over time?