The statement of cash flows begin with revenues; for this reason, analysts often refer to revenue growth as "top-line" growth.

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The statement of cash flows does not begin with revenues. It starts with the net income for the period and adjusts for non-cash items and changes in working capital to arrive at cash flows from operating activities. Revenue growth is still commonly referred to as "top-line" growth, however.

The Statement of Cash Flows Begin with Revenues; for This