Cash is one of the important and vital resources of any economic unit. Creating a balance between available cash and cash needs is one of the most important factors for the economic health of business units and their continued activity. Cash flows are always one of the emphasized topics in company management. Companies need cash flows in order to make investments in line with the main goal of each business unit, which is profitability. Managers in various micro and macro economic conditions make decisions to make these investments, which depends on their reliance on investment sources, i.e. cash flows. Therefore, the purpose of this research is to predict future cash flows based on operational cash flows, profit and accruals. In order to achieve the goal of the research, four hypotheses were formulated. In order to test these hypotheses, a sample of 81 companies admitted to the Tehran Stock Exchange between 1392 and 1400 was selected using the systematic elimination method. To test the hypotheses of the research, the regression model fitting method has been used in the panel method. The results of the research showed that profit has a positive and significant relationship with future operating cash flow. Also, the results showed that operating cash flow has a positive and significant relationship with future operating cash flow. In addition, the results showed that accruals have a positive and significant relationship with future operating cash flow, and operating cash flow and accruals have a positive and significant relationship with future operating cash flow.