Investors to invest in stocks when the optimal selection requires the evaluation of information, such as liquidity, ability to pay the debts of the business unit and profitability are. Many studies examined significance of the financial statement items in explaining the company's future performance, up now in this paper we will investigates whether financial statements, particularly the cash flow statement, provide users with usefulness information on investment transactions. To investigate this issue, tested the 97 companies listed in Tehran stock exchange during the period 1380 to 1390. In this study, the adjusted R2 is used to test the hypotheses. Highest adjusted R2 indicates that the model has the highest explanatory power of future performance company. By taking all the information and results obtained from the CFO and stock prices, evidence shows that investment sector cash flow statement provides information on the Future performance. In addition, results show that non-cash investing provide addition to information CFI.