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.

Q4 FY2024-25 (Jan-Mar 2025)
Quick pick
Fiscal year
Custom date range
vs: nothing prior period last year
custom ▾
Comparing Q4 FY2024-25 (Jan-Mar 2025) vs h2-fy25-26
Fiscal year
Custom date range
Method: Direct Method Indirect Method View: Client Consultant
11 payment + 9 receipt + 18 journal vouchers Download PDF
Net Cash Flow · Q4 FY2024-25 (Jan-Mar 2025)
−₹203,099

The business burned ₹203,099 of cash this period — bank + petty cash shrank by this amount.

Opening
₹242,690
Closing
₹39,591

Cash Reconciliation

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

Opening Balance
₹242,690
at period start
+
Net Cash Flow
−₹203,099
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
−₹331,548
↑ ₹517,076 ↓ ₹848,623
Business burning cash
↑ Inflows
Trade Receivables × 6 +₹449,900
Less: CAPEX paid via vendors (reclassified to Investing) +₹54,924
Statutory & Tax +₹12,252
↓ Outflows
Employee Cost × 2 −₹402,250
Operating Expense × 4 −₹177,878
Office & Admin × 4 −₹99,976
Travel & Field × 2 −₹93,680
GST Payable × 3 −₹68,340
TDS Payable −₹6,500
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
₹183,372
↑ ₹375,277 ↓ ₹191,905
Raising capital
↑ Inflows
Partner's Capital × 3 +₹375,277
↓ Outflows
Partner's Capital × 2 −₹133,979
Retained Earnings −₹57,277
Finance Cost −₹649

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