Hereis the cash flow statement of Delta Airlines at a time when they are already under bankruptcy protection of the Debtor-In Posession (DIP). It is not necessary to understand the role of the DIP, but it is clearly a point when the business is in distress. Please note five (or more if you wish) key things about this statement that suggests strengths, weaknesses, or other significant relationships that can be identified reading only the cash flow statement.