Why do most audited financial reports to the shareholders include a statement of cash flows in addition

Question:

Why do most audited financial reports to the shareholders include a statement of cash flows in addition to the and income statement?
Balance Sheet
Balance sheet is a statement of the financial position of a business that list all the assets, liabilities, and owner’s equity and shareholder’s equity at a particular point of time. A balance sheet is also called as a “statement of financial...