Which financial statement provides insights into a company's cash inflows and outflows?

The cash flow statement is the financial statement that specifically provides insights into a company's cash inflows and outflows. It details how cash is generated and used during a specific period, categorizing cash activities into operating, investing, and financing activities. This segmentation allows stakeholders to understand how cash is being managed and whether the company is generating sufficient cash to meet its obligations and support its operations.

Unlike the balance sheet, which reflects a company's financial position at a single point in time by detailing assets, liabilities, and equity, the cash flow statement focuses on the movement of cash, making it particularly valuable for assessing liquidity and cash management.

The income statement, on the other hand, outlines a company's revenues and expenses over a specific period, ultimately showing net profit or loss. While it reflects profitability, it does not provide a direct analysis of cash flow.

The shareholders’ equity statement reports changes in the equity section of the balance sheet, including retained earnings, dividends, and stock issuances. This statement provides insights into how equity is affected over time but does not detail cash inflows and outflows.

Therefore, the cash flow statement is essential for understanding a company's cash management and financial health, making it the appropriate choice for this question.