The main objective of the research is to evaluate the financial performance of the industrial economic units by analyzing the cash flow statement and comparing it with the analysis of the income lists and the financial position ,The practical aspect of the study was applied to a selected sample of the industrial economic units listed in the Iraqi Stock Exchange for the period (2010-2015) , The results of the study are many of the most important results that the values ​​of financial indicators extracted from the analysis of the cash flow statement are very different from the values ​​of derivative financial indicators corresponding to the analysis of income and financial position, This is due to the fact that the cash flow statement is prepared according to the cash basis, as opposed to the income and

inancial position, which is based on the accrual basis.

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