F
Acuere Consultancy

Cash Flow Statement (Direct Method)

Built from voucher-level data (Payments / Receipts / Journal Registers). Every cash movement is traced to a Tally voucher.

H2 FY2024-25 (Oct 2024-Mar 2025)
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Comparing H2 FY2024-25 (Oct 2024-Mar 2025) vs fy25-26
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Method: Direct Method Indirect Method View: Client Consultant
26 payment + 25 receipt + 32 journal vouchers Download PDF
Net Cash Flow · H2 FY2024-25 (Oct 2024-Mar 2025)
−₹249,613

The business burned ₹249,613 of cash this period — bank + petty cash shrank by this amount.

Opening
₹289,204
Closing
₹39,591

Cash Reconciliation

Opening + Net CF = Closing · the identity that proves every ₹ is accounted for

Opening Balance
₹289,204
at period start
+
Net Cash Flow
−₹249,613
from this CFS
=
Expected Closing
₹39,591
per the equation
Actual: ₹39,591
Reconciles · ₹0 variance

Cash flow summary — where cash moved

Direct method · voucher-level · click Consultant for full audit trail

Operating Activities
−₹229,862
↑ ₹1,191,976 ↓ ₹1,421,837
Business burning cash
↑ Inflows
Trade Receivables × 16 +₹1,124,800
Less: CAPEX paid via vendors (reclassified to Investing) +₹54,924
Statutory & Tax +₹12,252
↓ Outflows
Employee Cost × 2 −₹462,119
Operating Expense × 6 −₹415,045
Travel & Field × 2 −₹181,111
Office & Admin × 5 −₹161,384
GST Payable × 3 −₹158,074
TDS Payable −₹29,250
Bad Debts −₹9,100
Professional Fees −₹5,754
Investing Activities
−₹54,924
↑ ₹0 ↓ ₹54,924
Investing in growth
↓ Outflows
Purchase of Fixed Assets (paid via vendors, from TB Δ) −₹54,924
Financing Activities
₹35,172
↑ ₹375,277 ↓ ₹340,105
Raising capital
↑ Inflows
Partner's Capital × 3 +₹375,277
↓ Outflows
Partner's Capital × 2 −₹282,079
Retained Earnings −₹57,277
Finance Cost −₹749

Switch to Consultant view for voucher counts, per-ledger variance, audit cross-checks, and skipped journal explanations.