Tries to establish the cash inflows and outflows that a company has had or may have in the future. With their Cash Flow, companies pay those individuals or companies that participate day by day in their economic activity. In order to know the profit obtained for each financial year, we must consider the surplus obtained after paying the expenses involved in their business activity. This surplus is usually used for payments to stakeholders or for reinvesting it in the company with the purpose to improve the company’s performance in order to achieve better results in future years.