This research, then, an objective to study the relationship of cash flow ratios and future earnings and financial costs of companies listed on the Stock Exchange of Thailand, by studying all the analysis of units from sample groups and analysis of sub-groups of each business group, which is very useful to developing countries that need funding from abroad. They may use results from this research to specify practices in accounting to obtain correct and appropriate information on the business environment and investors’ needs. Moreover, the Stock Exchange of Thailand is a developing capital market which is trying to emphasize the importance and usefulness of disclosure of information in the financial statement of listed companies. Especially, investors who can use the analysis of the data to appropriately supplement their investment decision making.(Chen & Kaom, 2004).Moreover, the office that oversees the management of the capital market can use the resulted findings to define the disclosures of important information to create reliability among investors of both Thais and foreigners, which is an important practice in investment that will have a further positive effect on to the economic stability of Thailand.