Prime objective of this study is to present on Analysis of Cash Flows. Cash flows are increased by selling more goods or services, selling an asset, reducing costs, collecting faster, bringing in more equity or taking a loan. The statement of cash flows reports all the cash inflows and outflows of a specified period. The classification of cash flows among the following activities are essential to the analysis of cash flow data: Cash flows among operating activities; Investing Cash Flow (CFI) and Financing Cash Flow (CFF).