Which financial statement includes cash from operations and financing activities?

The Statement of Cash Flows is specifically designed to show how cash moves in and out of a company over a specific period. It breaks down cash flows into three primary activities: operating, investing, and financing activities.

Cash from operations reflects the cash generated or spent in the normal course of business operations, such as revenues received from sales and cash paid for expenses. This section provides insight into the firm's ability to generate sufficient cash from its core business.

Cash from financing activities includes cash transactions related to the financing of the business, such as raising capital through loans or equity, as well as cash outflows for dividends or repaying debt. This part of the statement reveals how a company funds its operations and growth.

The other financial statements do not provide this specific breakdown. The Balance Sheet shows a company's financial position at a specific point in time, detailing assets, liabilities, and equity; the Income Statement (or Profit and Loss Statement) focuses on revenues and expenses to determine profit or loss over a period but does not delve into cash movements. Therefore, the Statement of Cash Flows is the correct answer as it comprehensively covers cash from operations and financing activities.