Why are financial statement users interested in the statement of cash flows?

Books of Accounts are based on Accrual accounting system which means that all transactions in books are recorded when they occured and not when the actual cash payments are made for purchases and expenses and cash received of all revenues.

Statement of Cash Flow is used to check the information about how much cash is available to company at which time so that company can plan its operations according to cash availability in current and in future. Because no other book of account show this information.