CL03 (1 * 5 = 5 Marks) Approx. Time: 5 Min 15. The cash flow statement (CFS) allows investors to understand how a company's operations are running, where its money is coming from, and how money is being spent. While, the statement of cash flows tells us: How much profit the business has made during an accounting period. O None of the Above. An alternative to the income statement account. The forecast cash movements over a period of time. Linked only to the income statement