Which financial report explains the change in cash during a period?

The cash flow statement is the financial report that specifically details the changes in cash during a specified period. It breaks down the sources and uses of cash into three main categories: operating activities, investing activities, and financing activities. This structured format allows stakeholders to understand how cash is being generated and utilized, providing insights into the company's liquidity and overall cash management strategies.

The balance sheet, while crucial for assessing the company's financial position at a specific point in time, does not provide information on cash movements over a period. Instead, it reflects a snapshot of assets, liabilities, and equity.

The income statement focuses on revenues and expenses, ultimately showing profitability but not cash changes specifically. Although net income from the income statement is a component of cash flow, it does not convey how cash was actually managed throughout the reporting period.

The quarterly report is a broader term that can encompass various types of information, including aspects of income statements and balance sheets, but it does not singularly highlight changes in cash like the cash flow statement does. Thus, the cash flow statement stands out as the essential document for analyzing cash changes over time.