دراسات وأبحاث
Volume 17, Numéro 5, Pages 218-228
2025-11-05
The Role Of Cash Flow Statements To The Assessment Of Corporate Financial Performance: An Empirical Study On Saidal Group (2019-2023)
Authors : Bousbaa Hana .
Abstract
This study seeks to highlight the role of the cash flow statement in evaluating the financial performance of companies, with a particular focus on the SAIDAL Group during the period 2019–2023. This is due to the importance of the information provided by the cash flow statement as a complementary tool to traditional financial statements in evaluating a company’s financial health and operational efficiency. The results revealed that ratios derived from cash flow statements offer valuable indicators regarding the company's ability to generate cash from its operating activities, finance its investments, and meet its financial obligations. This makes the cash flow statement an essential tool for supporting management decision-making and financial planning within the enterprise. The study recommended strengthening the use of cash flow information in financial performance evaluation, particularly in Algerian pharmaceutical companies.
Keywords
Cash Flow, Financial Performance, Cash Flow Ratios, Financial Analysis
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