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.

Last 3 months
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vs: nothing prior period last year
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Comparing Last 3 months vs q2-fy25-26
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Method: Direct Method Indirect Method View: Client Consultant
27 payment + 22 receipt + 7 journal vouchers Download PDF
Net Cash Flow · Last 3 months
₹138,083

The business generated ₹138,083 of cash this period — bank + petty cash grew by this amount.

Opening
₹394,776
Closing
₹532,860

Cash Reconciliation

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

Opening Balance
₹394,776
at period start
+
Net Cash Flow
₹138,083
from this CFS
=
Expected Closing
₹532,860
per the equation
Actual: ₹532,860
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹898,038
↑ ₹1,268,618 ↓ ₹370,580
Business generating cash
↑ Inflows
Trade Receivables × 16 +₹1,096,964
TDS Receivable (refund) +₹163,750
Income Tax refund received +₹7,904
↓ Outflows
GST Payable × 2 −₹129,532
Employee Cost −₹84,000
Trade Payables × 2 −₹76,700
Office & Admin × 3 −₹24,640
Travel & Field −₹22,300
Income Tax paid (via refund adjustment) −₹20,013
Repairs & Maintenance −₹13,394
Other / Unmapped −₹1
Investing Activities
₹0
↑ ₹0 ↓ ₹0
Steady-state
No activity this period
Financing Activities
−₹759,955
↑ ₹0 ↓ ₹759,955
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹759,306
Finance Cost −₹649

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