The Flow–Time Theory introduces the idea that time is not universal or constant,but depends on the flow-state of matter, energy, and space. Just as the coefficientS unified 40+ disciplines by showing that physical behavior depends on the stateof the medium, the new parameter T (time-flow factor) extends this framework bydemonstrating that time itself accelerates or slows depending on flow density,compression, and fractal dynamical state. The theory provides 15 foundational equations and 104 derived extensions inmechanics, chemistry, thermodynamics, electromagnetism, quantum physics,gravitation, and cosmology. Together they form a unified model in which flow,state, and time become one system. This work integrates physical processes fromblack holes to evaporation, from molecular diffusion to spacetime curvature,showing that time is a dynamic property of flow, not an independent dimension. Author: Yerzhan Orymbetov