Pullovers for Back? Chest? or Abdominal?

I feel that this exercise can be use only for the back, because it works the back muscle without using biceps muscle as much, even if you feel it in your chest or Abdominal that because it is stretching them not working them, for the Abdominal it is a great stretching exercise, but for the chest I believe bench flys is better because it is work the muscles at the same time stretching them. I hope this helps.