The primary purpose of a statement of cash flows is to provide information about an entity's:

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The statement of cash flows provides information about an entity's cash inflows and outflows during a specific period, which is important for assessing the entity's liquidity and ability to pay its obligations. It does not provide information about gross profit or long-term financial position, although it may indirectly impact these areas. Operating activities are included in the statement of cash flows, but they are not the primary purpose of the statement.

The Primary Purpose of a Statement of Cash Flows Is