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)
Consultant view — includes per-ledger inflows/outflows, voucher counts, skipped journals, per-ledger variance, and cross-checks.
Register parse summary 19 pay · 14 rec · 5 jrn
If any count is zero or a total looks low, that file wasn't uploaded or wasn't parsed. Re-upload & recompute.
The business burned ₹16,030 of cash this period — bank + petty cash shrank by this amount.
Cash Reconciliation
Opening + Net CF = Closing · the identity that proves every ₹ is accounted for
Operating Activities
Income, expenses, receivables, payables, taxes — click a category with × count to see per-ledger detail
Trade Receivables × 11 +₹674,650.00
GST Payable × 3 −₹103,010.00
Employee Cost × 2 −₹70,000.00
Trade Payables × 2 −₹22,300.00
Office & Admin × 2 −₹8,250.00
Investing Activities
Fixed assets, investments — CAPEX belongs here, not Financing
Financing Activities
Partner capital / drawings, loans, interest on borrowings
Fixed Assets & Investments — Balance Sheet check Δ FA ₹66,102 · Δ Inv ₹0
(inferred CAPEX from TB Δ — shows CAPEX bought on vendor credit)
Direct CF classifies vendor payments as Operating (AS-3 convention).
When a fixed asset is bought on credit — Dr Computer 78,000 /
Cr Vishal Peripherals 78,000 — no cash moves in that entry; the
cash later leaves via a vendor payment which falls into Operating,
not Investing. This panel surfaces the CAPEX magnitude from your
TB (Closing − Opening on Non-Current Assets) so it's visible.
For a "pure" Investing CAPEX line in Direct CF, either (a) tag the
relevant vendor ledgers with cf_bucket = Investing in
Mapping Review, or (b) use the Indirect Method (see toggle above).
| Δ Fixed Assets (net of depreciation) | 66,101.69 |
| Δ Investments | 0.00 |
| Total CAPEX-like BS movement this period | 66,101.69 |
| Non-current asset ledger | Opening | Closing | Δ (= CAPEX) |
|---|---|---|---|
| Power Banks
Fixed Assets |
0.00 | 66,101.69 | 66,101.69 |
How this CF was built — voucher trace 59 vouchers processed
(trace — so you can trust the numbers)
Voucher counts processed
| Auto-classified | 21 |
| Payments | 19 |
| Receipts | 14 |
| Journals | 5 |
Cash movement by source
| Payments (net out) | 690,680.00 |
| Receipts (net in) | 674,650.00 |
Algorithm: For each payment voucher, cash out = |bank leg|, allocated across non-bank Dr lines proportionally. For receipts, cash in = |bank leg| across non-bank Cr lines. Non-bank Cr in payments (TDS Payable accrual, discount received) and non-bank Dr in receipts (TDS Receivable, discount given) are non-cash offsets and ignored — they don't represent cash movement. Journals are processed line-by-line by each ledger's own nature — so a journal like Dr Laptop / Cr Partner Capital lands as Investing outflow + Financing inflow (reimbursement for partner's capex), and Dr Office Rent / Cr Partner Capital lands as Operating outflow + Financing inflow (opex reimbursement).
Journal vouchers skipped 5 skipped
(no bank/cash leg and no capital leg — pure accounting adjustments)
A journal voucher only contributes to Direct Cash Flow if it has a bank/cash leg (real cash moved) OR a capital/drawings leg (partner paid personally for firm expense — cash moved out of partner's pocket, represented via capital). Everything else is a book entry with no cash event — e.g. bad-debt writeoffs, contra adjustments between debtor & vendor, credit purchases, accruals, GST setoffs, forex revaluation.
| Voucher # | Date | Ledgers involved | Amount | Why skipped |
|---|---|---|---|---|
| 14 | 2025-10-02 | Business Meeting Expenses + Partner Reimbursement (Rahul) | 8,500.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 13 | 2025-10-06 | Courier Expense + Partner Reimbursement (Rahul) | 880.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 15 | 2025-10-08 | Tax Audit Charges + NK SARRAF & ASSOCIATES + TDS Receivable - 25-26 | 8,500.00 | pure accounting adjustment — no bank or capital movement |
| 16 | 2025-11-13 | Business Meeting Expenses + Partner Reimbursement (Rahul) | 7,000.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
| 17 | 2025-12-08 | Business Meeting Expenses + Partner Reimbursement (Rahul) | 7,000.00 | Partner Reimbursement accrual — economic cash flow will be attributed via the subsequent PR payment voucher, classified to this journal's Dr-side ledger |
Non-cash ledgers skipped 8 entries
(book entries — never cash flow)
TDS Receivable, Depreciation, Provisions, Bad Debts, Write-offs — accounting reclassifications, not cash events. Excluded from Direct CF; surfaced as add-backs in the Indirect method.
| Ledger | Source | Amount |
|---|---|---|
| TDS Receivable - 25-26 | Receipts | 13,500.00 |
| TDS Receivable - 25-26 | Receipts | 7,500.00 |
| TDS Receivable - 25-26 | Receipts | 4,500.00 |
| TDS Receivable - 25-26 | Receipts | 3,750.00 |
| TDS Receivable - 25-26 | Receipts | 3,750.00 |
| TDS Receivable - 25-26 | Receipts | 3,500.00 |
| TDS Receivable - 25-26 | Receipts | 3,000.00 |
| TDS Receivable - 25-26 | Receipts | 2,700.00 |
Cash Flow Summary
The 3-section roll-up that feeds the Net Cash Flow identity
| Net cash from Operating Activities | ₹436,691.69 |
| Net cash from Investing Activities | −₹66,101.69 |
| Net cash from Financing Activities | −₹386,620.00 |
| Net Increase / (Decrease) in Cash | −₹16,030.00 |