In this study, it was aimed to reveal the relationship between the cash flows acquired from banking activities, investing activities, and financing activities and profitability ratios, which are included in the cash flow statements between the dates of January 2017 and June 2021 of a total of 5 participation banks (Albaraka Türk, Kuveyt Türk, Türkiye Finans, Ziraat Katılım, and Vakıf Katılım) that traded in the BIST (Istanbul Stock Exchange). In this context, data were collected on the aforementioned banks' cash flow statements, profit and loss statements, and financial position statements  published on the Public Disclosure Platform (KAP) in three-month periods between the dates of January 2017 and June 2021, and analysis was performed on these data through the linear regression analysis method. Two separate regression models involving dependent and independent variables were established for the analysis. According to the results of the linear regression analysis administered within the study with reference to both regression models, a positive and significant relationship was observed between the cash flows acquired from financing activities by the participation banks that were included in the analysis and both their returns on assets and returns on equity.