Zryan Jabar Raouf and Paywand Mahmod Muhammed 2025. The role of financial analysis on the elements of financial strategies by focusing on evaluating financial performance and determine cash flows: Applied study on a sample of industrial companies listed on the Iraq stock exchange. Tikrit Journal of Administrative and Economic Sciences. 21, 69, part 2 (Mar. 2025), 215–234. DOI:https://doi.org/10.25130/tjaes.21.69.2.13.