According to the Revenue recognition principle, a revenue can be recognized even if the actual amount is not collected. In other words, revenue may or may not be collected in cash. The Sales may be a cash sales or credit sales and both may be recognized as Revenue for a particular accounting period.
Hence if a firm has 100 million in revenue that does not necessarily mean that it has generated a cash flow of 100 million. Because some part of the revenue may be on credit.
Hence the answer is NO.