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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.

Q3 FY2025-26 (Oct-Dec 2025)
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vs: nothing prior period last year
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Comparing Q3 FY2025-26 (Oct-Dec 2025) vs q2-fy25-26
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Method: Direct Method Indirect Method View: Client Consultant
19 payment + 14 receipt + 5 journal vouchers Download PDF
Net Cash Flow · Q3 FY2025-26 (Oct-Dec 2025)
−₹16,030

The business burned ₹16,030 of cash this period — bank + petty cash shrank by this amount.

Opening
₹410,806
Closing
₹394,776

Cash Reconciliation

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

Opening Balance
₹410,806
at period start
+
Net Cash Flow
−₹16,030
from this CFS
=
Expected Closing
₹394,776
per the equation
Actual: ₹394,776
Reconciles · ₹0 variance

Cash flow summary — where cash moved

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

Operating Activities
₹436,692
↑ ₹674,650 ↓ ₹237,958
Business generating cash
↑ Inflows
Trade Receivables × 11 +₹674,650
↓ Outflows
GST Payable × 3 −₹103,010
Employee Cost × 2 −₹70,000
Travel & Field −₹22,500
Trade Payables × 2 −₹22,300
GST Input Tax on CAPEX −₹11,898
Office & Admin × 2 −₹8,250
Investing Activities
−₹66,102
↑ ₹0 ↓ ₹66,102
Investing in growth
↓ Outflows
CAPEX (fixed asset cost) −₹66,102
Financing Activities
−₹386,620
↑ ₹0 ↓ ₹386,620
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹386,620

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