The Cash Flow Statement classifies cash flows into which categories?

Operating, investing, and financing activities

Financial Statements, as defined in the Companies Act, 2013 (Section 2(40)), encompass the Cash Flow Statement, prepared in accordance with Accounting Standard-3 (AS-3) – Cash Flow Statement. The Cash Flow Statement furnishes insights into historical changes in cash and cash equivalents held by an enterprise, classified into the categories of operating, investing, and financing activities. It mandates that every enterprise should compile a cash flow statement and present it for each accounting period covered by the financial statements.