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It is important because these will easily determine how the company works, if it is profitable or not. It detects and determine if the company will able to pay all its expenses.
As it reflects the efficiency of the cash flows from the company's core activity and reflects the efficiency of the company in using elements of its assets traded in the short term
any positive performance in the cash flow ratio ( cash from operation activities / debt ) give the users of financial statements good indication of this company
