> ## 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.

# Cash Flow Statement

> Understanding the Cash Flow Statement structure (Indirect Method)

## 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.

***

## 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
```

***

## Summary Metrics

All values are in **cents** (divide by 100 for display).

| Field                           | Description                        |
| ------------------------------- | ---------------------------------- |
| `net_cash_from_operating_cents` | Cash from day-to-day operations    |
| `net_cash_from_investing_cents` | Cash from asset purchases/sales    |
| `net_cash_from_financing_cents` | Cash from loans, equity, dividends |
| `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 check to surface differences between calculated cash movement and the reported cash position:

```
Opening Cash + Net Change = Closing Cash
```

If this doesn't balance, there may be data issues requiring investigation.

***

## Detail Levels

<Tabs>
  <Tab title="Summary">
    Returns section totals and reconciliation.

    ```
    GET /v1/.../reports/cash-flow/?start_date=2024-01-01&end_date=2024-12-31&detail_level=summary
    ```
  </Tab>

  <Tab title="Detailed">
    Returns section totals plus individual account line items.

    ```
    GET /v1/.../reports/cash-flow/?start_date=2024-01-01&end_date=2024-12-31&detail_level=detailed
    ```
  </Tab>
</Tabs>

***

## Accounting Standards

The Cash Flow Statement follows these standards:

* **IAS 7** (International)
* **ASC 230** (US GAAP)
* **FRS 102** (UK)
* **RJ 360** (Netherlands)

***

## Example Response

```json theme={null}
{
  "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
  }
}
```

***

## Related Endpoints

<CardGroup cols={2}>
  <Card title="Get Cash Flow Statement" icon="money-bill-transfer" href="/api-reference/reports/get-cash-flow-statement">
    Retrieve Cash Flow Statement for a period
  </Card>

  <Card title="Get Balance Sheet" icon="scale-balanced" href="/api-reference/reports/get-balance-sheet">
    Verify closing cash balance
  </Card>
</CardGroup>