Consolidated financial statements provide the same for combined companies as though they were all one business. One of those financial statements, the cash flow statement, provides companies with ...

Image source: Getty Images. Note that on company earnings reports, the title of the cash flow statement might be a little different, such as "condensed consolidated statements of cash flows." ...

Public companies must report OCF in the consolidated cash flow statement included in their annual financial statements. Small privately held companies may also find OCF useful, especially if they ...