The purpose of this study is to know the financial performance of PTOF Bandung-Indonesia by looking at its cash flow statement. The method used in this research is quantitative, using descriptive statistics. The research design is the stage of data collection, data presentation, and conclusion drawing. The data analysis uses ratio analysis by primary data directly from PTOF Bandung-Indonesia. Because it has only been established for one year, the data that can be taken is within one year of observation. The company's performance is good because, from the cash flow statement, one can see that the company can meet current liabilities, interest payments, and taxes in a predetermined period. It can be said that the company can manage the existing cash flow to produce sustainable cash flow. This research has limitations, including the period, only one year, and in one company. For this reason, future research is expected to use a longer observation period with a larger number of companies, and their performance needs to be compared with similar companies. This research can be useful for managers and investors, especially in financial management, that effective and efficient cash management can help companies achieve their goal of maximizing profit