What is it?
The change in cash from one balance sheet period to the next. This is calculated by summing up cash flow from operations (CFO), cash flow from investments (CFI) and cash flow from financing (CFF) from the cash flow statement.
Who is interested?
The financial community and investors.
What does it tell me?
This measure breaks down what sources a company is using to generate and consume its cash, as well as to determine the change in cash from one balance sheet period to the next.