Cash flow is an important consideration for any business. It measures the amount of money that flows into and out of a business, without considering the value of the business or its level of debt.

In the table above for the annual income statements of Apple (Nasdaq: AAPL) from 2017 to 2021, the top line item for revenue is labeled net sales. Moving down on the income statement, items are ...

The income statement provides a breakdown of sales and expenses, and these can be made or paid with either cash or credit. Because of certain accounting conventions aimed at matching sales and ...