This study aims to examine the effect of Cash Flow Statements and Employee Productivity on the Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 – 2022. The data used in this research is quantitative data. The sampling technique used purposive sampling obtained a total number of samples. 76 data. The results of the study show that the Cash Flow Report as measured by Operating Cash Flow (AKO) has a positive and significant effect on company performance; Employee productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance; Statement of Cash Flow as measured by Operating Cash Flow (AKO) and Employee Productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance
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