Cash Flow Statement (Indirect Method)
Built from TB: PAT + non-cash add-backs ± working-capital changes. Reconciles to opening + closing bank balance.
FY2024-25 YTD
Method:
Direct Method
Indirect Method
View:
Client
Consultant
Starts from PAT; non-cash add-backs + ΔWC
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Consultant view — includes per-ledger inflows/outflows, voucher counts, skipped journals, per-ledger variance, and cross-checks.
Net Cash Flow · FY2024-25 YTD
−₹134,608
The business burned ₹134,608 of cash this period — bank + petty cash shrank by this amount.
Opening
₹174,199
Closing
₹39,591
Cash Reconciliation
Opening + Net CF = Closing · the identity that proves every ₹ is accounted for
Opening Balance
₹174,199
at period start
+
Net Cash Flow
−₹134,608
from this CFS
=
Expected Closing
₹39,591
per the equation
Actual:
₹39,591
Reconciles · ₹0 variance
Indirect Cash Flow Statement
Full line-by-line build from PAT — including per-ledger detail for every working-capital and non-cash adjustment
Starts from PAT (from the P&L). Non-cash items are added back. WC deltas are computed from opening vs closing balances in the TB. Tax & interest paid come from the Payments Register (voucher-level).
| Profit After Tax (PAT) | ₹64,142.81 |
| ＋Depreciation (non-cash) | +₹4,119.28 |
|
＋Provisions / Bad Debts / Write-offs (non-cash)
(Of which bad-debt/receivable write-off: 9,100.00 — subtracted from ΔReceivables below to avoid double-counting the Debtor-side reduction.)
Ledgers: Bad Debts
|
+₹9,100.00 |
| ＋Interest / Finance Cost (reclassified to Financing) | +₹749.00 |
| = Operating profit before WC changes | ₹78,111.09 |
|
−(Increase) / Decrease in Trade Receivables
Δ (TB opening→closing) = 170,800.00 across 1 ledger(s); non-cash component excluded from working capital = 9,100.00 (already added back in non-cash section above — avoids double counting); cash-relevant Δ = 179,900.00. Non-cash components excluded from working capital to avoid double counting (e.g. bad-debt write-offs reduce Debtors without affecting cash)
Ledgers: Sundry Debtors
|
−₹179,900.00 |
|
＋Increase / (Decrease) in Trade Payables
Δ (TB opening→closing) = 387,550.00 across 3 ledger(s)
Ledgers: Provisions, Sundry Creditors, Partner Reimbursement (Rahul)
|
₹387,550.00 |
|
−(Increase) / Decrease in Tax Prepayments (TDS Recv / Advance Tax)
Δ = 151,498.00 across 2 ledger(s)
Ledgers: TDS Receivable 24-25, TDS Reveivable 23-24
|
−₹151,498.00 |
|
＋Increase / (Decrease) in Duties & Taxes (aggregate)
Δ = 12,706.33 across 1 ledger(s)
Ledgers: Duties & Taxes
|
₹12,706.33 |
| = Cash generated from operations | ₹146,969.42 |
| Net Cash from Operating Activities | ₹146,969.42 |
|
−(Purchase) of Fixed Assets
Δ Non-Current Assets (net TB) = 50,804.45; depreciation of 4,119.28 added back to recover gross CAPEX (TB lacks a separate Accumulated Depreciation ledger — dep was booked directly to the asset ledger, reducing its net book value)
Ledgers: Mobile Phone
|
−₹54,923.73 |
| Net Cash from Investing Activities | −₹54,923.73 |
|
＋Capital introduced / PAT share — Prateek Agrawal
Cr movement − Dr movement = 105,170.22
Ledgers: Prateek Agrawal
|
₹105,170.22 |
|
＋Profit & Loss A/c (current-year PAT sits here until appropriated)
Cr movement − Dr movement = 886,133.75
Ledgers: Profit & Loss A/c
|
₹886,133.75 |
|
−Drawings / Capital withdrawn — Rahul Nathani
Cr movement − Dr movement = -323,603.24
Ledgers: Rahul Nathani
|
−₹323,603.24 |
|
＋Capital introduced / PAT share — Sakshi Nathani Partner A/c
Cr movement − Dr movement = 49,805.83
Ledgers: Sakshi Nathani Partner A/c
|
₹49,805.83 |
|
−(Less) Current-year PAT share appropriated to partners
PAT is already captured in Operating (via the PBT starting point). Its appropriation into Partner Capital / P&L A/c is a book entry — deducted here to avoid double-counting.
|
−₹64,142.81 |
| −− Interest on Borrowings paid | −₹749.00 |
| Net Cash from Financing Activities | ₹652,614.75 |
| Net Increase / (Decrease) in Cash | ₹744,660.44 |
Direct ↔ Indirect reconciliation
Section-by-section — voucher-sourced Direct vs TB-Δ Indirect. Large variance ⇒ specific mapping/tagging gap
| Section | Direct (voucher) | Indirect (TB Δ) | Variance | Likely cause if variance ≠ 0 |
|---|---|---|---|---|
| Operating net | 146,969.42 | 146,969.42 | 0.00 | — reconciles cleanly |
| Investing net | -54,923.73 | -54,923.73 | 0.00 | — reconciles cleanly |
| Financing net | -226,653.53 | -226,653.53 | -0.00 | — reconciles cleanly |
| Net Cash Flow (all sections) | -134,607.84 | -134,607.84 | 0.00 | |
| TB Bank/Cash period movement (ground truth) | -134,607.84 | |||
Financing drill-down
| Partner / Capital outflow (Direct — from payment vouchers) | 601,930.87 |
| Partner / Capital inflow (Direct — contributions) | 375,277.34 |
| Direct net (Capital contributions − Drawings) | -226,653.53 |
| Loan taken (Direct) | 0.00 |
| Loan repaid (Direct) | 0.00 |
| Direct net (Borrowings) | 0.00 |
Operating reconciliation — line-by-line variance: -0 (Indirect too low)
(Indirect build vs Direct voucher breakdown) If Indirect Operating ≠ Direct Operating, the gap lives in exactly one (or two) of the lines below.
| Indirect Operating build | Amount |
|---|---|
| Profit After Tax (PAT) | 64,142.81 |
| + Depreciation (non-cash) | 4,119.28 |
|
+ Provisions / Bad Debts / Write-offs (non-cash)
(Of which bad-debt/receivable write-off: 9,100.00 — subtracted from ΔReceivables below to avoid double-counting the Debtor-side reduction.)
Ledgers: Bad Debts
|
9,100.00 |
| + Interest / Finance Cost (reclassified to Financing) | 749.00 |
| = Operating profit before WC changes | 78,111.09 |
|
(Increase) / Decrease in Trade Receivables
Δ (TB opening→closing) = 170,800.00 across 1 ledger(s); non-cash component excluded from working capital = 9,100.00 (already added back in non-cash section above — avoids double counting); cash-relevant Δ = 179,900.00. Non-cash components excluded from working capital to avoid double counting (e.g. bad-debt write-offs reduce Debtors without affecting cash)
Ledgers: Sundry Debtors
|
-179,900.00 |
|
Increase / (Decrease) in Trade Payables
Δ (TB opening→closing) = 387,550.00 across 3 ledger(s)
Ledgers: Provisions, Sundry Creditors, Partner Reimbursement (Rahul)
|
387,550.00 |
|
(Increase) / Decrease in Tax Prepayments (TDS Recv / Advance Tax)
Δ = 151,498.00 across 2 ledger(s)
Ledgers: TDS Receivable 24-25, TDS Reveivable 23-24
|
-151,498.00 |
|
Increase / (Decrease) in Duties & Taxes (aggregate)
Δ = 12,706.33 across 1 ledger(s)
Ledgers: Duties & Taxes
|
12,706.33 |
| = Cash generated from operations | 146,969.42 |
| Net Cash from Operating Activities | 146,969.42 |
| Direct Operating (from vouchers) | Amount |
|---|---|
| Inflows | |
|
Trade Receivables
20 ledger(s): D S DODHIYA & CO, ECOGLOBE PACKAGING PRIVATE LIMITED, Ekadrisht Capital Private Limited, Finaccle Advisory Private Limited, …
|
2,358,407.06 |
|
Less: CAPEX paid via vendors (reclassified to Investing)
1 ledger(s): Mobile Phone
|
54,923.73 |
|
Statutory & Tax
1 ledger(s): Income Tax Expense
|
12,252.00 |
| Outflows | |
|
Operating Expense
10 ledger(s): BNI India Enterprises Private Limited, Data Entry Charges, Dhwani Kunal Shah, Expenses Payable, …
|
−703,481.43 |
|
Employee Cost
2 ledger(s): Salary To Partner, Staff Welfare Expenses
|
−526,200.00 |
|
Office & Admin
7 ledger(s): Digital Signature Charges, MCA Charges, Office Expenses, Printing and Stationary, …
|
−340,418.88 |
|
GST Payable
3 ledger(s): CGST, IGST, SGST
|
−329,473.00 |
|
Travel & Field
2 ledger(s): Business Meeting Expenses, Travelling Expense
|
−313,190.00 |
|
TDS Payable
1 ledger(s): TDS Payable
|
−46,750.00 |
|
Bad Debts
1 ledger(s): Bad Debts
|
−9,100.00 |
|
office & Admin
1 ledger(s): PTEC for Partners
|
−5,000.00 |
|
Professional Fees
1 ledger(s): Tax Audit Charges
|
−5,000.00 |
|
Other / Unmapped
1 ledger(s): Round Off
|
−0.06 |
| Direct Operating Net | 146,969.42 |
How to use this: scan for the component on the
Indirect side whose sign/magnitude doesn't match a corresponding
category on the Direct side. Common suspects:
(a) a "Provisions / Bad Debts / Write-offs" add-back that's
larger than expected — means an expense got tagged non-cash
that actually hit the bank;
(b) a WC line whose Δ is big but the matching Direct category is
small (mis-tagged wc_component);
(c) "Income Tax paid" line smaller than the Direct "Tax Paid"
category — means some tax payments used ledger names the
Indirect regex doesn't catch (e.g. "TCS", "Professional Tax").
Per-ledger Operating variance 63 ledgers · every rupee traced
Sum of the Δ column equals the Operating variance between methods. Rows with Δ > 0 = Indirect over-counts; Δ < 0 = Indirect under-counts. Sort: biggest absolute variance first.
| Ledger | Nature | Category | Indirect Op | Direct Op | Δ (Ind − Dir) | Indirect classification rule applied |
|---|---|---|---|---|---|---|
| Professional Fees | income | Revenue | 2,282,167.00 | 0.00 | 2,282,167.00 | income (+Cr−Dr = 2,282,167.00−0.00) |
| Professional Expense | expense | Professional Fees | -488,000.00 | 0.00 | -488,000.00 | expense (−(Dr−Cr) = −(488,000.00−0.00)) |
| Provisions | liability | Provisions | 387,550.00 | 0.00 | 387,550.00 | liability Payable — +(Cr−Dr) = +(440,000.00−52,450.00) |
| Shreearth Financial (Debtor) | — | — | 0.00 | 302,867.06 | -302,867.06 | (ledger seen only in Direct) |
| GA Design | — | — | 0.00 | 297,000.00 | -297,000.00 | (ledger seen only in Direct) |
| Professional Services (IGST) | expense | Professional Fees | -250,500.00 | 0.00 | -250,500.00 | expense (−(Dr−Cr) = −(250,500.00−0.00)) |
| S S M G & ASSOCIATES LLP | — | — | 0.00 | 242,600.00 | -242,600.00 | (ledger seen only in Direct) |
| Fund It Up | — | — | 0.00 | 236,000.00 | -236,000.00 | (ledger seen only in Direct) |
| Mindcraft Software Private Limited | — | — | 0.00 | 210,600.00 | -210,600.00 | (ledger seen only in Direct) |
| SHREEARTH FINANCIAL (Creditor) | — | — | 0.00 | -202,500.00 | 202,500.00 | (ledger seen only in Direct) |
| D S DODHIYA & CO | — | — | 0.00 | 189,000.00 | -189,000.00 | (ledger seen only in Direct) |
| Sundry Debtors | asset | Trade Receivables | -175,281.75 | 0.00 | -175,281.75 | asset Receivable — −(Dr−Cr) = −(2,697,957.06−2,527,157.06) | Less non-cash write-off share 4,481.75 (49% of 9,100.00 total; allocated pro-rata across 3 receivable ledgers) |
| TDS Receivable 24-25 | asset | TDS Receivable | -168,046.76 | 0.00 | -168,046.76 | asset nan — −(Dr−Cr) = −(168,750.00−5,000.00) | Less non-cash write-off share 4,296.76 (47% of 9,100.00 total; allocated pro-rata across 3 receivable ledgers) |
| NK SARRAF & ASSOCIATES | — | — | 0.00 | 145,800.00 | -145,800.00 | (ledger seen only in Direct) |
| GALLEON SHIPPING LTD | — | — | 0.00 | 140,400.00 | -140,400.00 | (ledger seen only in Direct) |
| Professional Services | expense | Direct Cost | -140,000.00 | 0.00 | -140,000.00 | expense (−(Dr−Cr) = −(140,000.00−0.00)) |
| Kundan Thanvi | — | — | 0.00 | -126,000.00 | 126,000.00 | (ledger seen only in Direct) |
| SGST | — | — | 0.00 | -120,339.00 | 120,339.00 | (ledger seen only in Direct) |
| CGST | — | — | 0.00 | -120,274.00 | 120,274.00 | (ledger seen only in Direct) |
| Ekadrisht Capital Private Limited | — | — | 0.00 | 94,500.00 | -94,500.00 | (ledger seen only in Direct) |
| Finaccle Advisory Private Limited | — | — | 0.00 | 91,800.00 | -91,800.00 | (ledger seen only in Direct) |
| Reneusleep India Private Limtied | — | — | 0.00 | 90,000.00 | -90,000.00 | (ledger seen only in Direct) |
| IGST | — | — | 0.00 | -88,860.00 | 88,860.00 | (ledger seen only in Direct) |
| BNI India Enterprises Private Limited | — | — | 0.00 | -83,481.43 | 83,481.43 | (ledger seen only in Direct) |
| BNI Subscription and Training | expense | Office & Admin | -70,747.01 | 0.00 | -70,747.01 | expense (−(Dr−Cr) = −(70,747.01−0.00)) |
| Mahesh Thakkar | — | — | 0.00 | -70,340.00 | 70,340.00 | (ledger seen only in Direct) |
| Unicorn Infosolutions Private Limited | — | — | 0.00 | -64,810.00 | 64,810.00 | (ledger seen only in Direct) |
| Indrones Solution Private Limited | — | — | 0.00 | 64,800.00 | -64,800.00 | (ledger seen only in Direct) |
| Savex Technologies Private Limited | — | — | 0.00 | 64,800.00 | -64,800.00 | (ledger seen only in Direct) |
| Staff Salary | expense | Employee Cost | -60,000.00 | 0.00 | -60,000.00 | expense (−(Dr−Cr) = −(60,000.00−0.00)) |
| Dhwani Kunal Shah | — | — | 0.00 | -58,500.00 | 58,500.00 | (ledger seen only in Direct) |
| Mobile Phone | asset | Fixed Assets | 0.00 | 54,923.73 | -54,923.73 | asset Non-Current (Investing, not Operating) |
| ECOGLOBE PACKAGING PRIVATE LIMITED | — | — | 0.00 | 54,000.00 | -54,000.00 | (ledger seen only in Direct) |
| Expenses Payable | — | — | 0.00 | -52,450.00 | 52,450.00 | (ledger seen only in Direct) |
| TDS Payable | — | — | 0.00 | -46,750.00 | 46,750.00 | (ledger seen only in Direct) |
| MELTING POT FOOD PRODUCTS PRIVATE LIMITED | — | — | 0.00 | 41,300.00 | -41,300.00 | (ledger seen only in Direct) |
| XTCY WORLD PRIVATE LIMITED | — | — | 0.00 | 32,400.00 | -32,400.00 | (ledger seen only in Direct) |
| Niket Nathani HUF | — | — | 0.00 | -31,500.00 | 31,500.00 | (ledger seen only in Direct) |
| Koshar Resources India Private Limited | — | — | 0.00 | 21,600.00 | -21,600.00 | (ledger seen only in Direct) |
| Future Hospitality Private Limited | — | — | 0.00 | 17,700.00 | -17,700.00 | (ledger seen only in Direct) |
| Savio Monteiro | — | — | 0.00 | 15,340.00 | -15,340.00 | (ledger seen only in Direct) |
| Duties & Taxes | liability | Duties & Taxes | 12,706.33 | 0.00 | 12,706.33 | liability nan — +(Cr−Dr) = +(457,540.06−444,833.73) |
| Income Tax Expense | expense | Statutory & Tax | 0.00 | 12,252.00 | -12,252.00 | expense Tax (below PBT line, no Op impact) |
| TDS Reveivable 23-24 | asset | TDS Receivable | 11,930.51 | 0.00 | 11,930.51 | asset nan — −(Dr−Cr) = −(0.00−12,252.00) | Less non-cash write-off share 321.49 (4% of 9,100.00 total; allocated pro-rata across 3 receivable ledgers) |
| Bad Debts | expense | Bad Debts | 0.00 | -9,100.00 | 9,100.00 | expense (non-cash — added back in Indirect; the engine cancels this ledger's PBT reduction with a +dep / +non-cash addback line, net Op contribution = 0) |
| Data Entry Charges | — | — | 0.00 | -8,000.00 | 8,000.00 | (ledger seen only in Direct) |
| Indian Instute of Corporate Affairs | — | — | 0.00 | -5,900.00 | 5,900.00 | (ledger seen only in Direct) |
| RAAJA KANWAR | — | — | 0.00 | 5,900.00 | -5,900.00 | (ledger seen only in Direct) |
| Subscription (Professional) | expense | Office & Admin | -5,000.00 | 0.00 | -5,000.00 | expense (−(Dr−Cr) = −(5,000.00−0.00)) |
| Round Off | expense | Other / Unmapped | -0.02 | -0.06 | 0.04 | expense (−(Dr−Cr) = −(0.06−0.04)) |
| Travelling Expense | expense | Travel & Field | -235,190.00 | -235,190.00 | 0.00 | expense (−(Dr−Cr) = −(235,190.00−0.00)) |
| Office Expenses | expense | Office & Admin | -277,630.00 | -277,630.00 | -0.00 | expense (−(Dr−Cr) = −(277,630.00−0.00)) |
| Staff Welfare Expenses | expense | Employee Cost | -214,200.00 | -214,200.00 | -0.00 | expense (−(Dr−Cr) = −(214,200.00−0.00)) |
| Tax Audit Charges | expense | Professional Fees | -5,000.00 | -5,000.00 | -0.00 | expense (−(Dr−Cr) = −(5,000.00−0.00)) |
| PTEC for Partners | expense | office & Admin | -5,000.00 | -5,000.00 | -0.00 | expense (−(Dr−Cr) = −(5,000.00−0.00)) |
| Training Expenses | expense | Office & Admin | -1,800.00 | -1,800.00 | -0.00 | expense (−(Dr−Cr) = −(1,800.00−0.00)) |
| MCA Charges | expense | Office & Admin | -100.00 | -100.00 | 0.00 | expense (−(Dr−Cr) = −(100.00−0.00)) |
| Printing and Stationary | expense | Office & Admin | -15,700.00 | -15,700.00 | 0.00 | expense (−(Dr−Cr) = −(15,700.00−0.00)) |
| Digital Signature Charges | expense | Office & Admin | -2,478.00 | -2,478.00 | 0.00 | expense (−(Dr−Cr) = −(2,478.00−0.00)) |
| Telephone Expenses | expense | Office & Admin | -37,500.00 | -37,500.00 | 0.00 | expense (−(Dr−Cr) = −(37,500.00−0.00)) |
| Business Meeting Expenses | expense | Travel & Field | -78,000.00 | -78,000.00 | 0.00 | expense (−(Dr−Cr) = −(78,000.00−0.00)) |
| Salary To Partner | expense | Employee Cost | -312,000.00 | -312,000.00 | 0.00 | expense (−(Dr−Cr) = −(312,000.00−0.00)) |
| Website and Email (Subscription) | expense | Office & Admin | -5,210.88 | -5,210.88 | 0.00 | expense (−(Dr−Cr) = −(5,210.88−0.00)) |
| Totals | 146,969.42 | 146,969.42 | -0.00 | |||
| Engine's Indirect Op (from `indirect_operating_net`) | 146,969.42 | 146,969.42 | -0.00 | Must match the Totals row above (within paisa of rounding). Any mismatch ⇒ attribution rule bug. | ||
How to read this: each ledger contributes a specific amount to Indirect Operating (per accrual rules: income ⇒ +Cr−Dr, expense ⇒ −(Dr−Cr), asset WC ⇒ −(Dr−Cr), liability WC ⇒ +(Cr−Dr)). Direct attributes cash flow per actual voucher processing. Where the two diverge by a non-trivial amount, it's a specific mapping / classification / treatment issue on that ledger — not "rounding". Click a row's ledger name in a future version to see every voucher that touched it.
Equity ledgers pulled into Indirect engine 4 ledger(s) · debug Financing variance
Everything here contributes to raw_eq_delta; PAT is subtracted at end. If your P&L A/c or Reserves ledger is missing from this list, that's why Financing variance = PAT — my mask didn't catch it.
| Ledger | Nature tag | Category | Δ (Cr − Dr) | Included because |
|---|---|---|---|---|
| Prateek Agrawal | equity | Partner's Capital | 105,170.22 | nature=equity |
| Rahul Nathani | equity | Partner's Capital | -323,603.24 | nature=equity |
| Sakshi Nathani Partner A/c | equity | Partner's Capital | 49,805.83 | nature=equity |
| Profit & Loss A/c | equity | Retained Earnings | 886,133.75 | nature=equity + name matches P&L/Reserves pattern + category='Retained Earnings' matches |
| raw_eq_delta (sum of above) | 717,506.56 | |||
PAT adjustment decision:
P&L A/c / Reserves grew by ₹886,133.75 of the year's ₹64,142.81 PAT. Subtracting the appropriated portion (₹64,142.81) to avoid double-count with Operating/PBT starting point. The un-appropriated residual (₹0.00) stays in Operating — still sitting in live P&L ledgers at window-end.
If Direct's partner-drawings figure ≠ Indirect's equity Δ (after PAT
adjustment), that's a mapping/tagging problem. The Direct figure
comes from actual Dr <Partner> / Cr Bank voucher lines —
this is ground truth. If Indirect says something different,
investigate the partner-ledger TB classification or PAT value.