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Overview

The Cash Flow Statement explains changes in cash position over a period. It uses the indirect method, starting from net profit and adjusting for non-cash items and working capital changes.

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Report Structure

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

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Summary Metrics

All values are in cents (divide by 100 for display).
FieldDescription
net_cash_from_operating_centsCash from day-to-day operations
net_cash_from_investing_centsCash from asset purchases/sales
net_cash_from_financing_centsCash from loans, equity, dividends
net_change_in_cash_centsTotal change in cash position
opening_cash_centsCash balance at period start
closing_cash_centsCash balance at period end

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Cash Reconciliation

The report includes automatic reconciliation to verify accuracy: 
Opening Cash + Net Change = Closing Cash
If this doesn’t balance, there may be data issues requiring investigation.

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Detail Levels

Returns section totals and reconciliation.
GET /v1/.../reports/cash-flow/?start_date=2024-01-01&end_date=2024-12-31&detail_level=summary

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Accounting Standards

The Cash Flow Statement follows these standards:
  • IAS 7 (International)
  • ASC 230 (US GAAP)
  • FRS 102 (UK)
  • RJ 360 (Netherlands)

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Example Response

{
  "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
  }
}

Get Cash Flow Statement

Retrieve Cash Flow Statement for a period

Get Balance Sheet

Verify closing cash balance