Cash Flow Statement

NET PROFIT (from Profit & Loss)

OPERATING ACTIVITIES
├── + Non-cash adjustments (depreciation, amortisation)
├── − Increase in receivables / + Decrease in receivables
├── − Increase in inventory / + Decrease in inventory
└── + Increase in payables / − Decrease in payables
────────────────────────────────────────────────────
= Net Cash from Operating Activities

INVESTING ACTIVITIES
├── − Purchase of fixed assets
├── + Sale of fixed assets
└── − Purchase of investments / + Sale of investments
────────────────────────────────────────────────────
= Net Cash from Investing Activities

FINANCING ACTIVITIES
├── + Proceeds from loans
├── − Loan repayments
├── + Share issuance
└── − Dividends paid
────────────────────────────────────────────────────
= Net Cash from Financing Activities

NET CHANGE IN CASH = Operating + Investing + Financing

CASH RECONCILIATION
Opening Cash + Net Change = Closing Cash

Opening Cash + Net Change = Closing Cash

{
  "business_id": "550e8400-e29b-41d4-a716-446655440000",
  "start_date": "2024-01-01",
  "end_date": "2024-12-31",
  "currency": "GBP",
  "detail_level": "summary",
  "summary": {
    "net_cash_from_operating_cents": 15000000,
    "net_cash_from_investing_cents": -5000000,
    "net_cash_from_financing_cents": -2000000,
    "net_change_in_cash_cents": 8000000,
    "opening_cash_cents": 10000000,
    "closing_cash_cents": 18000000
  }
}