Each group will be given the names of two companies, which must be different from one group to another. Students should divide themselves into two sub-groups and each subgroup will be analyzing the financial statements and the cash flow of one of the assigned companies. Students need to collect the balance sheets and income statements for both companies for the last two years 2021 and 2022 Each subgroup must fully analyze the company's cash flow from assets, cashflow to creditors and cash flow to stockholders and comment on the results of each component of the cash flow. The above analysis must be presented simultaneously by both subgroups in the project, the idea is to make a comparison between both companies. The conclusion of the project must include a financial conclusion about the status of the cash flow in each company