If a business makes a sale to a customer, that revenue often goes on an income statement and contributes to the company's overall profit or loss ... same line items on its cash flow statement ...

Cash Flows From Operations The first section of the cash flow statement covers cash flows from operating activities. This section begins with net income and reconciles all noncash items to cash ...

"Households typically have budgets, while companies have cash flow statements." A cash flow statement gives investors insights into how a company manages its cash and where the money goes.

The cash flow statement is linked to the income statement by net profit or net loss, which is usually the first line item of a cash flow statement, used to calculate cash flow from operations.