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Historical financial statement. A financial statement (or financial report) is a formal record of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand.istorical financial statement. A financial statement (or financial report) is a formal record of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand.
A cash flow statement is one of the three primary financial statements that companies release on a regular basis. A cash flow statement shows where money is coming from and where it is going. If you are an investor or a potential investor in a company, this statement can provide you with valuable information, but it also has a few drawbacks.