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.

FY2025-26 YTD
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Method: Direct Method Indirect Method View: Client Consultant
77 payment + 59 receipt + 23 journal vouchers Download PDF
Net Cash Flow · FY2025-26 YTD
₹493,268

The business generated ₹493,268 of cash this period — bank + petty cash grew by this amount.

Opening
₹39,591
Closing
₹532,860

Cash Reconciliation

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

Opening Balance
₹39,591
at period start
+
Net Cash Flow
₹493,268
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
₹2,184,879
↑ ₹3,239,112 ↓ ₹1,054,234
Business generating cash
↑ Inflows
Trade Receivables × 36 +₹2,994,214
TDS Receivable (refund) +₹163,750
TDS Receivable +₹68,778
Interest on Income Tax Refund +₹12,370
↓ Outflows
GST Payable × 3 −₹425,402
Employee Cost × 2 −₹254,000
Trade Payables × 7 −₹176,054
Travel & Field × 2 −₹91,362
Office & Admin × 4 −₹49,425
GST Input Tax on CAPEX × 2 −₹20,579
Income Tax paid (via refund adjustment) −₹20,013
Repairs & Maintenance −₹13,394
TDS Payable −₹4,000
Other / Unmapped −₹5
Investing Activities
−₹114,326
↑ ₹0 ↓ ₹114,326
Investing in growth
↓ Outflows
CAPEX (fixed asset cost) × 2 −₹114,326
Financing Activities
−₹1,577,284
↑ ₹0 ↓ ₹1,577,284
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹1,576,635
Finance Cost −₹649

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