Which financial statement provides insights on operating, investing, and financing activities?

The statement of cash flows is the relevant financial statement that offers a comprehensive overview of a company's cash inflows and outflows across three main activities: operating, investing, and financing.

Operating activities primarily encompass the cash transactions involved in running the daily business operations, such as receipts from sales and payments for goods and services. Investing activities focus on cash spent on or earned from long-term assets, such as purchasing or selling property, equipment, or investments in other companies. Financing activities detail how a company raises cash to fund its operations and includes transactions involving debt and equity, such as issuing stocks or borrowing funds.

This statement is crucial for stakeholders, as it highlights how a company manages its cash, which is vital for meeting obligations, investing in growth, and returning value to shareholders. In contrast, the income statement focuses on profitability over a specific period, the balance sheet presents the company’s financial position at a specific point in time, and the statement of stockholders' equity summarizes changes in equity investors' ownership. These statements do not encompass the detailed cash movement across all three activities, which is why the statement of cash flows is the most comprehensive regarding cash management.