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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.

H2 FY2025-26 (Oct 2025-Mar 2026)
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Method: Direct Method Indirect Method View: Client Consultant
46 payment + 36 receipt + 12 journal vouchers Download PDF
Net Cash Flow · H2 FY2025-26 (Oct 2025-Mar 2026)
₹122,053

The business generated ₹122,053 of cash this period — bank + petty cash grew by this amount.

Opening
₹410,806
Closing
₹532,860

Cash Reconciliation

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

Opening Balance
₹410,806
at period start
+
Net Cash Flow
₹122,053
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
₹1,334,730
↑ ₹1,943,268 ↓ ₹608,538
Business generating cash
↑ Inflows
Trade Receivables × 25 +₹1,771,614
TDS Receivable (refund) +₹163,750
Income Tax refund received +₹7,904
↓ Outflows
GST Payable × 3 −₹232,542
Employee Cost × 2 −₹154,000
Trade Payables × 4 −₹99,000
Travel & Field −₹44,800
Office & Admin × 4 −₹32,890
Income Tax paid (via refund adjustment) −₹20,013
Repairs & Maintenance −₹13,394
GST Input Tax on CAPEX −₹11,898
Other / Unmapped −₹1
Investing Activities
−₹66,102
↑ ₹0 ↓ ₹66,102
Investing in growth
↓ Outflows
CAPEX (fixed asset cost) −₹66,102
Financing Activities
−₹1,146,575
↑ ₹0 ↓ ₹1,146,575
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹1,145,926
Finance Cost −₹649

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