In today’s business cycle, transparency of cash and liquidity is vital for sustainable growth. Every organization, big or small, must manage cash flows to meet short-term obligations and plan long-term investments. Among financial statements, the cash flow statement is most crucial as it shows the real movement of money, beyond profits. Under Section 2(40) of the Companies Act, 2013, ... https://www.skmcglobal.com/blog/why-a-periodical-cash-flow-statement-is-necessary-for-organisations-to-run-effectively