Which of the following is NOT a financial statement?

A partial budget is primarily a planning tool used in agriculture and farm management to evaluate the financial implications of a specific decision or change, such as introducing a new crop or altering production practices. It focuses on the incremental costs and revenues associated with that change rather than providing an overall view of a company's financial health.

In contrast, financial statements such as the statement of cash flows, balance sheet, and income statement serve the essential purpose of summarizing a business's financial performance and position over a specific period. The statement of cash flows tracks the liquidity and cash management activities, the balance sheet provides a snapshot of the assets, liabilities, and equity at a specific point in time, and the income statement summarizes revenues, expenses, and profits or losses over a period. Therefore, identifying the partial budget as the option that is not considered a financial statement is correct because it serves a different function compared to the others listed.