Features of assessing the financial condition of companies based on cash flow data

The article considers the possibility of assessing the financial condition of a company, in particular, determining its phase of the financial cycle, based on data on cash flows. The results of applying the financial cycle model developed by M.A. Alekseev, to a sample of companies. Also examined the relationship between the obtained assessment of the financial condition in the framework of the applied model with liquidity indicators calculated on the basis of balance sheet data.