The statement of cash flows is one of the financial statements that provides information about a company's cash inflows and outflows during a specific period. It categorizes these cash flows into operating, investing, and financing activities. The format of the cash flow statement is typically divided into three main sections:

Operating Activities:

• This section reports the cash generated or used in the company's primary business activities. It includes transactions such as cash received from customers, cash paid to suppliers and employees, and other operating expenses.
• The indirect method is commonly used to present operating activities, starting with net income and adjusting for non-cash items and changes in working capital.

Investing Activities:

• This section details the cash transactions related to the purchase and sale of long-term assets and investments. It includes activities such as buying or selling property, plant, equipment, and marketable securities.
• The cash flow statement shows the cash impact of these investing activities.

Financing Activities:

• This section outlines the cash transactions associated with the company's financing. It includes activities such as issuing or repurchasing stock, borrowing, and repaying debt.
• The cash flow statement shows the cash impact of these financing activities.

Net Change in Cash:

• The net change in cash is calculated by summing the net cash flows from operating, investing, and financing activities. It represents the overall increase or decrease in cash during the period.

Beginning and Ending Cash Balances:

• The cash flow statement typically includes the beginning and ending cash balances to provide a clear picture of how much cash the company had at the beginning and end of the reporting period.

It's important to note that the above format provides a general structure, and the specific details may vary based on the accounting standards (such as IFRS or GAAP) followed by the company. Additionally, some companies may choose to present the cash flow statement using the direct method, which directly reports cash receipts and payments related to operating activities.