So far this series we’ve looked at the income statement and balance sheet for Apple, Inc. The last financial statement I’m going to discuss is the cash flow statement. Cash flow is the difference in a company’s cash balance during a particular time period. Examining the cash flow statement is the most important way to gauge the health of a company. The cash flow statement shows you where the cash is coming from and where it’s going. The cash flow statement breaks down your cash transactions into three separate categories: Operating, Investing, and Financing Activities.