please do not answer if you are not 100% sure of the answer! thank you :)

It has been said that operating managers focus primarily on the income statement while financial managers focus primarily on the balance sheet. And some say the cash flow statement is the most important of these financial statements. What do you think? (Your answer should reflect your orientation -- as an operations person or financial person) Do you think one statement is more important than the others? If so, which one and why? On the other end of the spectrum do you feel that all are equally important? Somewhere in between? You rationale for your choice should include your own thinking - don't merely post something you read in the book, though certainly you can use that to help you.