While looking over this week's discussion and reading through some of the textbook material, I would say that I would look to the cash flow statements before deciding to invest my $100,000. The cash flow statement gives an idea of how a company is spending the cash they have on hand as well as giving an idea of how much money is coming in(Cornett et al., 2019, p. 40). I went back and forth with going with the Income Statement instead of the cash flow statement but I changed my mind because to me, I would want to invest in a company that has a handle on how to spend their money and balance sales with their cash flow. An income statement will show what occurred over the year but this can be an issue when money doesn't always come in at the same time. Running a business to me is making sure to balance all of these things to ensure you never run out of money at a bad time.

The specific line item that I would look at on the cash flow statement is operating expenses followed by investing expenses then financing expenses. I value the operating the most because that tells how much it costs to operate and run the company(Cornett et al., 2019, p. 40). An extremely high operating expense would not be a good thing for me to see and would deter me from my investment.

Cornett, M. M., Adair, T. A., & Nofsinger, J. R. (2019).Finance(4th ed.). New York, NY: McGraw-Hill Education.