The article suggests using ratios to analyze and evaluate corporate cash flows, which can help understand a company's financial strengths and weaknesses. The main goal is to provide tools for comparing companies and assessing their ability to generate cash, meet obligations, and understand differences between net income and cash flows. The approach involves developing ratios specifically for cash flow analysis, in addition to using traditional balance sheet and income statement ratios. The key findings emphasize the importance of effectively utilizing cash flow information to make informed financial decisions.