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The DNA of a cash flow statement consists of three main components: operating activities, investing activities, and financing activities. 

Operating activities reflect the cash generated or consumed by the core business operations. This includes receipts from customers and payments to suppliers and employees. 

Investing activities involve cash flows related to the acquisition and disposal of long-term assets, such as property, equipment, and investments in other companies.

Financing activities capture cash flows associated with the funding of the business, including borrowings, repayments of debt, and transactions with shareholders like dividends and stock repurchases.

Understanding these components allows stakeholders to analyze a company’s liquidity, financial health, and overall cash management over a specific period.