This study aimed to study the effect of changes in the elements of cash flows statement on the profitability of insurance companies listed in the Amman stock exchange in the shade of corona pandemic, as the study sample included 21 Jordanian insurance companies listed on the Amman Stock Exchange during the period (2017–2020) and financial statements for 9 Months from 2021 and to test the hypotheses of the study, the data was analyzed using the statistical program SPSS. The analytical descriptive approach was used, based on an analytical study of the actual financial statements published in the Amman Stock Exchange issued by the insurance companies covered in the study during the specified period. Where the results of the study indicated that profitability is affected by the changes in the combined activities of cash flows statement represented by (OCF, ICF, and FCF) at a 0.05 level of significance. The study concluded that the Securities Commission must set the instructions and laws binding on Jordanian insurance companies in calculating and publishing the financial ratios extracted from the change in cash flows, especially the proportion of cash flows from property rights because of their significant effect on the profitability of Jordanian insurance shares, and thus their ability to continue, progress and compete in the local and global markets.