-We could see how is the cash for investments being allocated. How is the company financing their new capital expenditures, stocks or debt.A breakdown by division is very useful because: An analysis of the performance of each division is possible. Cash generated by division is a better metric of operational efficiency. I would use cash flow statements by divisions to: Determine if cash flows backup the current measurement of ROA. Find out which division is investing in new equipment and how. Compare each other division cash flows. As I mention later, I don’t think Professional Services is being fairly compare with the other two divisions.