Cash flow performance and profitability are two fundamental pillars that determine a company's financial health, long-term survival, and growth potential. While profitability reflects accounting-based earnings generated after deducting all operational and non-operational expenses, cash flow performance measures the actual liquidity and cash movements from operating, investing, and financing activities. This study examines the relationship between cash flow performance and corporate profitability across a five-year period. The research adopts a descriptive and analytical design using secondary data sourced from company annual reports and audited financial statements.

​Financial tools, including correlation analysis, trend analysis, ratio analysis, and year-on-year comparative analysis, are employed to evaluate the strength, nature, and direction of the relationship between these variables. The findings reveal that while profitability and cash flows generally move in tandem, noticeable divergences occur due to non-cash items, working capital adjustments, and accrual accounting treatments. The study concludes that an integrated evaluation of both metrics is indispensable for a comprehensive, accurate assessment of organizational financial stability.