Cash flow refers to the movement of cash in and out of a business or individual's accounts. It is an important metric used by financial analysts, investors, and business owners alike to assess the liquidity and overall health of a company. Cash flow can be positive (indicating that more money is coming into the business than going out) or negative (meaning more money is leaving the business than entering). A strong cash flow indicates that a business has adequate funds available for operations, expansion, debt repayment and investments. Conversely, poor cash flow can lead to financial difficulties such as insolvency or bankruptcy if not addressed promptly.