What are the primary categories included in the statement of cash flows?

The statement of cash flows primarily categorizes cash inflows and outflows into three key components: operating activities, investing activities, and financing activities. Each of these categories provides insights into different aspects of a company's cash flow management.

Operating activities encompass the core business operations of a company, including cash received from customers and cash paid to suppliers and employees. This section indicates how well a company generates cash from its regular business operations.

Investing activities reflect the cash transactions related to the purchase and sale of long-term assets, such as property, equipment, and investments. This helps in understanding how much a company is investing in its future growth or managing its existing assets.

Financing activities cover cash flows related to borrowing and repaying debt, issuing stock, or paying dividends. This section provides insights into how a company finances its operations and growth through external sources of capital.

The inclusion of "cash flows from strategic activities" in one of the other options does not align with the standard reporting format of cash flows, as it is not a recognized category in the statement of cash flows. Therefore, identifying the three primary categories is essential for accurate financial reporting and analysis.