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Purpose - Considering the globalized business word requires to use of standard financial report, it is critical to evaluate financial results with different methods. In this study, it was examined that the impact of cash flow statements analysis on the financial performance, in terms of net profit and stock prices. Methodology - In this study, the relationship of Cash Flow values and the financial performance have been analyzed, using regression analysis. The analysis had been performed on officially announced quarterly data of the firms in Energy Sector in Turkey. Findings - According to result of research analysis, it was observed that periodic connections have emerged, between financial performance and cash flow statements. Conclusion- It was concluded that, despite the temporary connection was observed, the findings not permanent and precise. The role of cash flow statements evaluation need to be tested with other methods considering direct importance on the financial performance rating.