Cytokinesis in eukaryotic cells is often accompanied by actomyosin cortical flow. Over 30 years ago, Borisy and White proposed that cortical flow converging upon the cell equator compresses the actomyosin network to mechanically align actin filaments. However, actin filaments also align via search-and-capture, and to what extent compression by flow or active alignment drive furrow formation remains unclear. Here, we quantify the dynamical organization of actin filaments at the onset of ring assembly in the C. elegans zygote, and provide a framework for determining emergent actomyosin material parameters by the use of active nematic gel theory. We characterize flow-alignment coupling, and verify at a quantitative level that compression by flow drives ring formation. Finally, we find that active alignment enhances but is not required for ring formation. Our work characterizes the physical mechanisms of actomyosin ring formation and highlights the role of flow as a central organizer of actomyosin network architecture. DOI: http://dx.doi.org/10.7554/eLife.17807.001, eLife digest Just under the surface of every animal cell, a thin and dynamic network of filaments called the cell cortex acts as a scaffold and determines the cell’s shape. When the cell divides, this material re-organizes to make a ring of filaments – known as the cytokinetic ring – across the middle of the cell. This ring then constricts to split the cell into two separate daughter cells. The filaments are guided to form the ring by specific proteins around the middle of the cell. A process called cortical flow – the mechanical compression of filaments towards the middle – also influences the shape of the ring. However, it is not clear to what degree cortical flow actually helps the ring to form. A tiny worm called Caenorhabditis elegans is often used to study how animal cells divide and grow. When the C. elegans embryo is made of just a single cell, two rings of filaments form consecutively as this cell prepares to divide. Reymann et al. used microscopy to investigate how filaments are arranged in C. elegans embryos as the rings assemble. The experiments showed that filaments are arranged into rings in locations where the filaments are being mechanically compressed by cortical flow. The first ring forms and partially constricts, and then relaxes once the cell is polarized; that is, once the cell has developed two distinct ends. A second ring then forms during cytokinesis and constricts to divide the cell into two. To understand the physical changes occurring, Reymann et al. compared the experimental data with a mathematical model of the cortical network. This model assumed that the cortical network acts as a thin film in which the orientation of the filaments is coupled to the flow of the fluid. Reymann et al. used this model to demonstrate that the observed arrangements of the filaments in both rings can be explained by cortical flow. Together, the findings of Reymann et al. highlight the central role that cortical flow plays in organizing rings of filaments in C. elegans. Future studies will explore whether cortical flow is linked to other mechanisms that affect the formation of the cytokinetic ring. DOI: http://dx.doi.org/10.7554/eLife.17807.002