Floors or cabinets?
Are you doing bottom cabinets??? The cabinets should be done first. they are not walking and moving cabinets around on your new floor
If a total gut job, work from the top down. Before installing base cabinets, install flooring. Then base cabinets. Make sure the contractor covers the floor for any additional touch up work so the floors stay clean and new.
Floors always go in last. You don't want the foot traffic, any OOPs, on a new floor. Even covering it up one grain of dirt can scratch it up. Why spend money on flooring under cabinets you will never see. Use the money and upgrade a faucet or sink. Buy a bottle of wine to celebrate when the project is done. Upper cabinets go in first, then the lower cabinets. Tough to put up cabinets leaning over lower cabinets.
Definitely do the floors last. You don't know if there will be any gaps until you are done with everything else. Flooring last