For the development of the company, it is necessary to control the cash flow (SCF) and the effective management of this process allows the management to avoid cash shortages. Cash is the main resource of the company's solvency, staff remuneration and timely payment of tax liability. Based on the above, the analysis of cash flow reporting is a priority for any business unit and for external users.
The subject of research is the statement of cash flows. The aim of the study is to identify and analyze the results of the cash flow statement (SCF) of companies. In this master's work JSC "Gefa" and "Impexfarm" LLC present research objects. After studying and analyzing their cash flow statements, key findings and conclusions were revealed. Among them, it is noteworthy that both companies are focused on developing their own businesses, which is reflected in the growth of net cash flow from year to year and finds a physical reflection in the acquisition of fixed assets. In addition, the solvency rate is unsatisfactory for JSC “Gefa” and has a positive trend for “Impexpharm” LLC. In both cases, there has been an increase in the inefficiency and a lack of money, which is perceived as a negative phenomenon and needs more attention in future reporting periods. Recommendations were also developed during the research.