This research aims to study how the cash flow statement can be used as a primary tool in the borrowing process to ensure the continuity and sustainability of banks. The research highlights the importance of cash flows in determining banks’ ability to meet their financial obligations and ensure their sustainability amid economic challenges. This study was applied to the Baghdad Bank listed on the Iraq Stock Exchange. It was found that the cash liquidity ratio was high, indicating a significant increase in the bank’s ability to meet its short-term cash obligations. However, the employment ratio was negligible, meaning the bank did not allocate its funds for lending or investment. This suggests that the bank is not utilizing its available cash resources to achieve returns or increase its income. The researcher recommended diversifying investments and adopting an effective strategy for utilizing available resources from the cash flow statement by attracting customers for borrowing and improving liquidity management through an effective balance between maintaining liquidity and the productive use of resources.