Boumediene, Mohamed RachidBenramdane, Anissa2025-04-232025-04-2320242352– 9822http://dspace.univ-oeb.dz:4000/handle/123456789/22046The objective of this study is to demonstrate the extent to which the cash flow statement can be considered as a tool for evaluating the financial situation and performance of the company. In order to answer the problem, we analyzed the cash flow table and the profitability of the NAFTAL company based on the flows of operational activities, investment activities and financing activities. This approach has highlighted that the NAFTAL company is able to finance its investments through the activity of the operating cycle, the analysis of the profitability of the company has shown us an often negative situation which means that the expenses are too high compared to turnover.enCash flow statement ; Financial position ; Performance ; ProfitabilityArticle