The purpose of this study is to identify items in the cash flow statement and find out how the financial performance of PT. Barito Pacific Tbk as assessed from the cash flow statement for 2022. The data analysis technique used in this study is descriptive quantitative analysis regarding the identification of items in the company's cash flow statement and financial performance. This research design is carried out using the case study method by identifying the cash flow statement items and then an analysis of the company's performance will be carried out. The results of this study can be concluded that cash and cash equivalents at the end of 2022 decreased compared to the end of the previous year, which means that cash flows in 2022 use the previous year's cash balance to meet the needs of operating activities and investment activities, as well as the assessment of financial performance based on the ratio of AKO, CAD, CKHL and TH of PT. Barito Pacific Tbk in 2022, which is assessed from the current report, shows low or poor capabilities.