> ## Documentation Index > Fetch the complete documentation index at: https://docs.thredfi.com/llms.txt > Use this file to discover all available pages before exploring further. # Get cash flow statement > Retrieve a Cash Flow Statement (Indirect Method) for a business within a date range. **Important:** Both posted and draft journal entries are included in the calculations. **Cash Flow Sections:** - **Operating Activities**: Net profit + Non-cash adjustments + Working capital changes - **Investing Activities**: Changes in non-current assets (PPE, intangibles) - **Financing Activities**: Changes in equity and long-term debt **Summary metrics returned:** - net_cash_from_operating_cents: Cash flow from operating activities - net_cash_from_investing_cents: Cash flow from investing activities - net_cash_from_financing_cents: Cash flow from financing activities - net_change_in_cash_cents: Total change in cash position - opening_cash_cents: Cash balance at period start - closing_cash_cents: Cash balance at period end **Cash Reconciliation:** The report includes a reconciliation to verify: Opening Cash + Net Change = Closing Cash **Detail levels:** - `summary` (default): Returns only summary metrics + reconciliation - `detailed`: Returns summary + line item breakdown by account **Key filters:** - Cash accounts: Accounts where is_cash_account=True - Non-cash expenses: Accounts where is_non_cash_expense=True (depreciation, etc.) - Working capital: Current assets (excl. cash) and current liabilities All values are in cents. Currency is the business's base currency. Accounting standards validated: IAS 7, ASC 230, FRS 102, RJ 360 ## OpenAPI ````yaml GET /v1/platform/businesses/{business_id}/reports/cash-flow/ openapi: 3.0.3 info: title: Thredfi Accounting Platform API version: 1.0.0 description: >- Comprehensive API for accounting, invoice management, open banking, and intelligence services. servers: [] security: [] paths: /v1/platform/businesses/{business_id}/reports/cash-flow/: get: tags: - Reports summary: Get cash flow statement description: |2- Retrieve a Cash Flow Statement (Indirect Method) for a business within a date range. **Important:** Both posted and draft journal entries are included in the calculations. **Cash Flow Sections:** - **Operating Activities**: Net profit + Non-cash adjustments + Working capital changes - **Investing Activities**: Changes in non-current assets (PPE, intangibles) - **Financing Activities**: Changes in equity and long-term debt **Summary metrics returned:** - net_cash_from_operating_cents: Cash flow from operating activities - net_cash_from_investing_cents: Cash flow from investing activities - net_cash_from_financing_cents: Cash flow from financing activities - net_change_in_cash_cents: Total change in cash position - opening_cash_cents: Cash balance at period start - closing_cash_cents: Cash balance at period end **Cash Reconciliation:** The report includes a reconciliation to verify: Opening Cash + Net Change = Closing Cash **Detail levels:** - `summary` (default): Returns only summary metrics + reconciliation - `detailed`: Returns summary + line item breakdown by account **Key filters:** - Cash accounts: Accounts where is_cash_account=True - Non-cash expenses: Accounts where is_non_cash_expense=True (depreciation, etc.) - Working capital: Current assets (excl. cash) and current liabilities All values are in cents. Currency is the business's base currency. Accounting standards validated: IAS 7, ASC 230, FRS 102, RJ 360 operationId: get_cash_flow_statement parameters: - in: path name: business_id schema: type: string format: uuid description: Business UUID required: true - in: query name: detail_level schema: type: string enum: - detailed - summary default: summary description: 'Level of detail: ''summary'' or ''detailed''' - in: query name: end_date schema: type: string format: date description: Report period end date (YYYY-MM-DD) required: true - in: query name: start_date schema: type: string format: date description: Report period start date (YYYY-MM-DD) required: true responses: '200': content: application/json: schema: type: array items: $ref: '#/components/schemas/CashFlowStatement' description: '' '400': content: application/json: schema: $ref: '#/components/schemas/ValidationErrorResponse' description: Validation errors in request data '401': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Authentication required - missing or invalid API key '403': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Permission denied - insufficient privileges '404': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Resource not found '409': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Conflict - resource already exists or invalid state transition '422': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Unprocessable entity - business logic validation failed '500': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Internal server error security: - PartnerJWT: [] - BusinessScopedJWT: [] - BasicAuth: [] - BearerUnscoped: [] - BearerBusinessScoped: [] components: schemas: CashFlowStatement: type: object description: |- Complete Cash Flow Statement response (IAS 7 Indirect Method). Always includes: - Summary metrics - Cash reconciliation check When detail_level='detailed', also includes: - Operating activities breakdown - Investing activities by account - Financing activities by account properties: business_id: type: string format: uuid description: Business UUID start_date: type: string format: date description: Report period start date end_date: type: string format: date description: Report period end date currency: type: string description: Business base currency (ISO 4217) detail_level: enum: - summary - detailed type: string x-spec-enum-id: 42d5883c5aa0b3a9 description: |- 'summary' or 'detailed' * `summary` - summary * `detailed` - detailed summary: allOf: - $ref: '#/components/schemas/CashFlowSummary' description: Cash flow summary metrics cash_reconciliation: allOf: - $ref: '#/components/schemas/CashReconciliation' description: Cash reconciliation check (Opening + Change = Closing) operating_activities: allOf: - $ref: '#/components/schemas/OperatingActivities' description: Operating activities breakdown (detailed view only) investing_activities: allOf: - $ref: '#/components/schemas/CashFlowSection' description: Investing activities by account (detailed view only) financing_activities: allOf: - $ref: '#/components/schemas/CashFlowSection' description: Financing activities by account (detailed view only) required: - business_id - cash_reconciliation - currency - detail_level - end_date - start_date - summary ValidationErrorResponse: type: object description: Validation error response with field-specific errors properties: error_code: type: string description: Error code (e.g., 'validation_error') message: type: string nullable: true description: Human-readable error message detail: type: object additionalProperties: {} description: Contains field_errors and additional context request_id: type: string description: Request ID for tracing required: - detail - error_code - message ErrorResponse: type: object description: Standard error response format properties: error_code: type: string description: Error code for programmatic handling message: type: string nullable: true description: Human-readable error message detail: type: object additionalProperties: {} description: Additional error details including field_errors and debug info request_id: type: string description: Request ID for tracing required: - error_code - message CashFlowSummary: type: object description: |- Cash Flow Statement summary metrics. Per IAS 7, cash flows are classified into: - Operating: Cash from core business operations - Investing: Cash from acquisition/disposal of long-term assets - Financing: Cash from changes in equity and borrowings properties: net_cash_from_operating_cents: type: integer description: >- Net cash from operating activities (Net Profit + Non-cash + Working Capital changes) net_cash_from_investing_cents: type: integer description: Net cash from investing activities (fixed asset purchases/sales) net_cash_from_financing_cents: type: integer description: Net cash from financing activities (equity + debt changes) net_change_in_cash_cents: type: integer description: Total change in cash = Operating + Investing + Financing opening_cash_cents: type: integer description: Cash balance at period start closing_cash_cents: type: integer description: Cash balance at period end required: - closing_cash_cents - net_cash_from_financing_cents - net_cash_from_investing_cents - net_cash_from_operating_cents - net_change_in_cash_cents - opening_cash_cents CashReconciliation: type: object description: |- Cash reconciliation check per IAS 7.45. Validates that: Opening Cash + Net Change = Closing Cash properties: opening_cash_cents: type: integer description: Cash balance at period start net_change_cents: type: integer description: Total change in cash during period calculated_closing_cents: type: integer description: Opening + Net Change (should equal actual) actual_closing_cents: type: integer description: Actual cash balance at period end reconciles: type: boolean description: True if calculated equals actual closing cash required: - actual_closing_cents - calculated_closing_cents - net_change_cents - opening_cash_cents - reconciles OperatingActivities: type: object description: |- Operating Activities breakdown (Indirect Method). Starting with Net Profit, adjusts for: - Non-cash items (depreciation, amortisation) - Working capital changes (receivables, payables, inventory) properties: net_profit_cents: type: integer description: Net profit from P&L statement non_cash_adjustments: allOf: - $ref: '#/components/schemas/CashFlowSection' description: Non-cash expenses added back (depreciation, amortisation, etc.) working_capital_changes: allOf: - $ref: '#/components/schemas/CashFlowSection' description: Changes in current assets (excl. cash) and current liabilities required: - net_profit_cents - non_cash_adjustments - working_capital_changes CashFlowSection: type: object description: >- A section within Cash Flow Statement (e.g., Non-cash Adjustments, Investing Activities). Contains display name, total, and optionally line items. properties: display_name: type: string description: Section display name total_cents: type: integer description: Section total in cents line_items: type: array items: $ref: '#/components/schemas/CashFlowLineItem' description: Individual account movements required: - display_name - total_cents CashFlowLineItem: type: object description: |- Individual account line item in Cash Flow Statement. Represents a single Account with its movement during the period. properties: account_id: type: string format: uuid description: Account UUID account_code: type: string description: Account code account_name: type: string description: Account name value_cents: type: integer description: Movement amount in cents (positive = inflow, negative = outflow) required: - account_code - account_id - account_name - value_cents securitySchemes: PartnerJWT: type: http scheme: bearer bearerFormat: JWT description: >- Partner-level JWT token (unscoped). Token payload includes `partner_id`. Business access is validated via partner ownership. Format: `Bearer ` **Use this for**: Multi-business operations where the business_id is specified in the URL and partner has access to multiple businesses. BusinessScopedJWT: type: http scheme: bearer bearerFormat: JWT description: >- Business-scoped JWT token. Token payload includes `business_id` to automatically scope requests. Format: `Bearer ` **Use this for**: Business-specific operations where the business context is embedded in the token. BasicAuth: type: http scheme: basic description: >- Basic authentication for OAuth2 token endpoint. Use partner_uuid:api_key as username:password. Example: Authorization: Basic base64(partner_uuid:api_key) BearerUnscoped: type: http scheme: bearer bearerFormat: JWT description: >- Partner (unscoped) JWT Bearer token. Obtain via POST /v1/platform/oauth2/token with Basic auth (partner_uuid:api_key). Use header: Authorization: Bearer {access_token} BearerBusinessScoped: type: http scheme: bearer bearerFormat: JWT description: >- Business-scoped JWT Bearer token. Obtain via POST /v1/platform/{business_id}/oauth2/token/ using a partner Bearer token. Only valid for endpoints whose URL contains that business_id. ````