Cash Flow Statement (Indirect Method)
Built from TB: PAT + non-cash add-backs ± working-capital changes. Reconciles to opening + closing bank balance.
FY2025-26 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 · 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
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) | ₹2,063,131.24 |
|
＋Provisions / Bad Debts / Write-offs (non-cash)
(Of which bad-debt/receivable write-off: 74,201.00 — subtracted from ΔReceivables below to avoid double-counting the Debtor-side reduction.)
Ledgers: Bad Debts
|
+₹74,201.00 |
| ＋Interest / Finance Cost (reclassified to Financing) | +₹649.00 |
| = Operating profit before WC changes | ₹2,137,981.24 |
|
−(Increase) / Decrease in Trade Receivables
Δ (TB opening→closing) = -24,672.32 across 1 ledger(s); non-cash component excluded from working capital = 74,201.00 (already added back in non-cash section above — avoids double counting); cash-relevant Δ = 49,528.68. 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
|
−₹49,528.68 |
|
＋(Increase) / Decrease in Tax Prepayments (TDS Recv / Advance Tax)
Δ = -80,341.00 across 3 ledger(s)
Ledgers: TDS Receivable - 25-26, TDS Receivable 24-25, TDS Reveivable 23-24
|
₹80,341.00 |
|
＋Increase / (Decrease) in Duties & Taxes (aggregate)
Δ = 16,085.08 across 1 ledger(s)
Ledgers: Duties & Taxes
|
₹16,085.08 |
| = Cash generated from operations | ₹2,184,878.64 |
| Net Cash from Operating Activities | ₹2,184,878.64 |
|
−(Purchase) of Fixed Assets
Δ Non-Current Assets (net TB) = 114,326.27
Ledgers: Mobile Phone, Power Banks, Watch (Apple)
|
−₹114,326.27 |
| Net Cash from Investing Activities | −₹114,326.27 |
|
＋Profit & Loss A/c (current-year PAT sits here until appropriated)
Cr movement − Dr movement = 1,935,837.24
Ledgers: Profit & Loss A/c
|
₹1,935,837.24 |
|
−Drawings / Capital withdrawn — Rahul Nathani
Cr movement − Dr movement = -1,576,635.07
Ledgers: Rahul Nathani
|
−₹1,576,635.07 |
|
−(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.
|
−₹1,935,837.24 |
| −− Interest on Borrowings paid | −₹649.00 |
| Net Cash from Financing Activities | −₹1,577,284.07 |
| Net Increase / (Decrease) in Cash | ₹493,268.30 |
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 | 2,184,878.64 | 2,184,878.64 | 0.00 | — reconciles cleanly |
| Investing net | -114,326.27 | -114,326.27 | 0.00 | — reconciles cleanly |
| Financing net | -1,577,284.07 | -1,577,284.07 | 0.00 | — reconciles cleanly |
| Net Cash Flow (all sections) | 493,268.30 | 493,268.30 | 0.00 | |
| TB Bank/Cash period movement (ground truth) | 493,268.30 | |||
Financing drill-down
| Partner / Capital outflow (Direct — from payment vouchers) | 1,577,284.07 |
| Partner / Capital inflow (Direct — contributions) | 0.00 |
| Direct net (Capital contributions − Drawings) | -1,577,284.07 |
| 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) | 2,063,131.24 |
|
+ Provisions / Bad Debts / Write-offs (non-cash)
(Of which bad-debt/receivable write-off: 74,201.00 — subtracted from ΔReceivables below to avoid double-counting the Debtor-side reduction.)
Ledgers: Bad Debts
|
74,201.00 |
| + Interest / Finance Cost (reclassified to Financing) | 649.00 |
| = Operating profit before WC changes | 2,137,981.24 |
|
(Increase) / Decrease in Trade Receivables
Δ (TB opening→closing) = -24,672.32 across 1 ledger(s); non-cash component excluded from working capital = 74,201.00 (already added back in non-cash section above — avoids double counting); cash-relevant Δ = 49,528.68. 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
|
-49,528.68 |
|
(Increase) / Decrease in Tax Prepayments (TDS Recv / Advance Tax)
Δ = -80,341.00 across 3 ledger(s)
Ledgers: TDS Receivable - 25-26, TDS Receivable 24-25, TDS Reveivable 23-24
|
80,341.00 |
|
Increase / (Decrease) in Duties & Taxes (aggregate)
Δ = 16,085.08 across 1 ledger(s)
Ledgers: Duties & Taxes
|
16,085.08 |
| = Cash generated from operations | 2,184,878.64 |
| Net Cash from Operating Activities | 2,184,878.64 |
| Direct Operating (from vouchers) | Amount |
|---|---|
| Inflows | |
|
Trade Receivables
36 ledger(s): ADHAR BEVERAGES PRIVATE LIMITED, ATK Express, Acumen Consulting Services, B.L.G INTERNATIONAL HING PRIVATE LIMITED, …
|
2,994,214.32 |
|
TDS Receivable (refund)
1 ledger(s): TDS Receivable 24-25
|
163,750.00 |
|
TDS Receivable
1 ledger(s): TDS Reveivable 23-24
|
68,778.00 |
|
Interest on Income Tax Refund
1 ledger(s): Interest on Income Tax Refund
|
12,370.00 |
| Outflows | |
|
GST Payable
3 ledger(s): CGST, IGST, SGST
|
−425,402.00 |
|
Employee Cost
2 ledger(s): Bonus, Staff Salary
|
−254,000.00 |
|
Trade Payables
7 ledger(s): B.K.VALUERS & CONSULTANT, BNI India Enterprises Private Limited, E JOB OCEAN ONLINE SERVICES LLP, Ekadrisht Capital Private Limited, …
|
−176,053.68 |
|
Travel & Field
2 ledger(s): Business Meeting Expenses, Travelling Expense
|
−91,362.25 |
|
Office & Admin
4 ledger(s): Courier Expense, Electricity Bill, Housekeeping Expenses, Website and Email (Subscription)
|
−49,424.70 |
|
GST Input Tax on CAPEX
2 ledger(s): Unicorn Infosolutions Pvt Ltd, Vishal Peripherals
|
−20,578.73 |
|
Income Tax paid (via refund adjustment)
1 ledger(s): Income Tax Expense
|
−20,013.00 |
|
Repairs & Maintenance
1 ledger(s): Repair and Maintenance
|
−13,394.00 |
|
TDS Payable
1 ledger(s): TDS Payable
|
−4,000.00 |
|
Other / Unmapped
1 ledger(s): Round Off
|
−5.32 |
| Direct Operating Net | 2,184,878.64 |
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 73 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 | 2,833,500.00 | 0.00 | 2,833,500.00 | income (+Cr−Dr = 2,953,500.00−120,000.00) |
| Shreearth Financial (Debtor) | — | — | 0.00 | 472,000.00 | -472,000.00 | (ledger seen only in Direct) |
| FINREP ADVISORS LLP | — | — | 0.00 | 459,000.00 | -459,000.00 | (ledger seen only in Direct) |
| D S DODHIYA & CO | — | — | 0.00 | 315,764.32 | -315,764.32 | (ledger seen only in Direct) |
| Professional Services | expense | Direct Cost | -222,992.00 | 0.00 | -222,992.00 | expense (−(Dr−Cr) = −(222,992.00−0.00)) |
| OTIF MULTI SOLUTIONS LLP | — | — | 0.00 | 183,600.00 | -183,600.00 | (ledger seen only in Direct) |
| TDS Receivable - 25-26 | asset | TDS Receivable | -179,770.73 | 0.00 | -179,770.73 | asset nan — −(Dr−Cr) = −(152,187.00−0.00) | Less non-cash write-off share 27,583.73 (37% of 74,201.00 total; allocated pro-rata across 4 receivable ledgers) |
| SGST | — | — | 0.00 | -152,988.00 | 152,988.00 | (ledger seen only in Direct) |
| CGST | — | — | 0.00 | -141,090.00 | 141,090.00 | (ledger seen only in Direct) |
| IGST | — | — | 0.00 | -131,324.00 | 131,324.00 | (ledger seen only in Direct) |
| INDO GERMAN CHAMBER OF COMMERCE | — | — | 0.00 | 108,000.00 | -108,000.00 | (ledger seen only in Direct) |
| Shruthi & Co | — | — | 0.00 | 106,200.00 | -106,200.00 | (ledger seen only in Direct) |
| NK SARRAF & ASSOCIATES | — | — | 0.00 | 104,160.00 | -104,160.00 | (ledger seen only in Direct) |
| EKATRA RETAIL VENTURES PRIVATE LIMITED | — | — | 0.00 | 100,000.00 | -100,000.00 | (ledger seen only in Direct) |
| XTCY WORLD PRIVATE LIMITED | — | — | 0.00 | 83,700.00 | -83,700.00 | (ledger seen only in Direct) |
| B.L.G INTERNATIONAL HING PRIVATE LIMITED | — | — | 0.00 | 80,000.00 | -80,000.00 | (ledger seen only in Direct) |
| ADHAR BEVERAGES PRIVATE LIMITED | — | — | 0.00 | 75,600.00 | -75,600.00 | (ledger seen only in Direct) |
| Mindcraft Software Private Limited | — | — | 0.00 | 75,600.00 | -75,600.00 | (ledger seen only in Direct) |
| GOLDSTANDARD WEALTH PRIVATE LIMITED | — | — | 0.00 | 71,700.00 | -71,700.00 | (ledger seen only in Direct) |
| KA Sports and Events | — | — | 0.00 | 70,800.00 | -70,800.00 | (ledger seen only in Direct) |
| Pragati Software Pvt Ltd | — | — | 0.00 | 54,000.00 | -54,000.00 | (ledger seen only in Direct) |
| MELTING POT FOOD PRODUCTS PRIVATE LIMITED | — | — | 0.00 | 53,100.00 | -53,100.00 | (ledger seen only in Direct) |
| B.K.VALUERS & CONSULTANT | — | — | 0.00 | -50,740.00 | 50,740.00 | (ledger seen only in Direct) |
| RAPG Developments Private Limited | — | — | 0.00 | 48,600.00 | -48,600.00 | (ledger seen only in Direct) |
| CEID Consultants and Engineering Private Limited | — | — | 0.00 | 48,600.00 | -48,600.00 | (ledger seen only in Direct) |
| Sanjay Bajaj | — | — | 0.00 | 44,250.00 | -44,250.00 | (ledger seen only in Direct) |
| Suresh Bajaj | — | — | 0.00 | 44,250.00 | -44,250.00 | (ledger seen only in Direct) |
| Ekadrisht Capital Private Limited | — | — | 0.00 | -43,200.00 | 43,200.00 | (ledger seen only in Direct) |
| SITNEM TRADING & INVESTMENT PRIVATE LIMITED | — | — | 0.00 | 41,300.00 | -41,300.00 | (ledger seen only in Direct) |
| Indrones Solution Private Limited | — | — | 0.00 | 37,800.00 | -37,800.00 | (ledger seen only in Direct) |
| Lowriston Retreat & Recreations Private Limited | — | — | 0.00 | 37,800.00 | -37,800.00 | (ledger seen only in Direct) |
| ATK Express | — | — | 0.00 | 35,400.00 | -35,400.00 | (ledger seen only in Direct) |
| Mahesh Thakkar | — | — | 0.00 | -35,400.00 | 35,400.00 | (ledger seen only in Direct) |
| Professional Expense | expense | Professional Fees | -30,000.00 | 0.00 | -30,000.00 | expense (−(Dr−Cr) = −(30,000.00−0.00)) |
| TDS Receivable 24-25 | asset | TDS Receivable | 134,070.49 | 163,750.00 | -29,679.51 | asset Current Asset (untagged, catch-all) — −(Dr−Cr) = −(0.00−163,750.00) | Less non-cash write-off share 29,679.51 (40% of 74,201.00 total; allocated pro-rata across 4 receivable ledgers) |
| Golden Years Properties Private Limited | — | — | 0.00 | 25,000.00 | -25,000.00 | (ledger seen only in Direct) |
| PK GLOBAL POWER PRIVATE LIMITED | — | — | 0.00 | 23,600.00 | -23,600.00 | (ledger seen only in Direct) |
| Santiago Ventures Private Limited | — | — | 0.00 | 23,600.00 | -23,600.00 | (ledger seen only in Direct) |
| SATYA IRON & STEELS PRIVATE LIMITED | — | — | 0.00 | 23,600.00 | -23,600.00 | (ledger seen only in Direct) |
| Futran Tech Solutions Private Limited | — | — | 0.00 | 23,600.00 | -23,600.00 | (ledger seen only in Direct) |
| Karyarthin Private Limited | — | — | 0.00 | 23,600.00 | -23,600.00 | (ledger seen only in Direct) |
| E JOB OCEAN ONLINE SERVICES LLP | — | — | 0.00 | -23,590.00 | 23,590.00 | (ledger seen only in Direct) |
| Acumen Consulting Services | — | — | 0.00 | 21,600.00 | -21,600.00 | (ledger seen only in Direct) |
| Samson Freight Private Limited | — | — | 0.00 | 21,600.00 | -21,600.00 | (ledger seen only in Direct) |
| Sundry Debtors | asset | Trade Receivables | 20,200.49 | 0.00 | 20,200.49 | asset Receivable — −(Dr−Cr) = −(3,532,530.00−3,557,202.32) | Less non-cash write-off share 4,471.83 (6% of 74,201.00 total; allocated pro-rata across 4 receivable ledgers) |
| Income Tax Expense | expense | Statutory & Tax | 0.00 | -20,013.00 | 20,013.00 | expense Tax (below PBT line, no Op impact) |
| Xyron Technoloies Limited | — | — | 0.00 | 17,700.00 | -17,700.00 | (ledger seen only in Direct) |
| KAPASI AND COMPANY | — | — | 0.00 | 17,700.00 | -17,700.00 | (ledger seen only in Direct) |
| Duties & Taxes | liability | Duties & Taxes | 16,085.08 | 0.00 | 16,085.08 | liability nan — +(Cr−Dr) = +(535,630.00−519,544.92) |
| TDS Reveivable 23-24 | asset | TDS Receivable | 56,312.06 | 68,778.00 | -12,465.94 | asset Current Asset (untagged, catch-all) — −(Dr−Cr) = −(0.00−68,778.00) | Less non-cash write-off share 12,465.94 (17% of 74,201.00 total; allocated pro-rata across 4 receivable ledgers) |
| FINFAM PRIVATE LIMITED | — | — | 0.00 | 12,390.00 | -12,390.00 | (ledger seen only in Direct) |
| Vishal Peripherals | — | — | 0.00 | -11,898.31 | 11,898.31 | (ledger seen only in Direct) |
| SHIELD INDIA PEST SOLUTIONS (OPC) PRIVATE LIMITED | — | — | 0.00 | -11,800.00 | 11,800.00 | (ledger seen only in Direct) |
| Kaushal Cateres | — | — | 0.00 | -10,500.00 | 10,500.00 | (ledger seen only in Direct) |
| Catering Services | expense | Office & Admin | -10,000.00 | 0.00 | -10,000.00 | expense (−(Dr−Cr) = −(10,000.00−0.00)) |
| Pest Control | expense | Repairs & Maintenance | -10,000.00 | 0.00 | -10,000.00 | expense (−(Dr−Cr) = −(10,000.00−0.00)) |
| Koshar Resources India Private Limited | — | — | 0.00 | 9,000.00 | -9,000.00 | (ledger seen only in Direct) |
| Unicorn Infosolutions Pvt Ltd | — | — | 0.00 | -8,680.42 | 8,680.42 | (ledger seen only in Direct) |
| Tax Audit Charges | expense | Professional Fees | -6,000.00 | 0.00 | -6,000.00 | expense (−(Dr−Cr) = −(6,000.00−0.00)) |
| TDS Payable | — | — | 0.00 | -4,000.00 | 4,000.00 | (ledger seen only in Direct) |
| BNI India Enterprises Private Limited | — | — | 0.00 | -823.68 | 823.68 | (ledger seen only in Direct) |
| BNI Subscription and Training | expense | Office & Admin | -698.04 | 0.00 | -698.04 | expense (−(Dr−Cr) = −(698.04−0.00)) |
| Round Off | expense | Other / Unmapped | -4.77 | -5.32 | 0.55 | expense (−(Dr−Cr) = −(5.33−0.56)) |
| Repair and Maintenance | expense | Repairs & Maintenance | -13,394.00 | -13,394.00 | -0.00 | expense (−(Dr−Cr) = −(13,394.00−0.00)) |
| Courier Expense | expense | Office & Admin | -880.00 | -880.00 | -0.00 | expense (−(Dr−Cr) = −(880.00−0.00)) |
| Housekeeping Expenses | expense | Office & Admin | -8,000.00 | -8,000.00 | 0.00 | expense (−(Dr−Cr) = −(8,000.00−0.00)) |
| Bonus | expense | Employee Cost | -10,000.00 | -10,000.00 | 0.00 | expense (−(Dr−Cr) = −(10,000.00−0.00)) |
| Travelling Expense | expense | Travel & Field | -4,962.25 | -4,962.25 | 0.00 | expense (−(Dr−Cr) = −(4,962.25−0.00)) |
| Electricity Bill | expense | Office & Admin | -32,750.00 | -32,750.00 | 0.00 | expense (−(Dr−Cr) = −(32,750.00−0.00)) |
| Business Meeting Expenses | expense | Travel & Field | -86,400.00 | -86,400.00 | 0.00 | expense (−(Dr−Cr) = −(86,400.00−0.00)) |
| Website and Email (Subscription) | expense | Office & Admin | -7,794.70 | -7,794.70 | 0.00 | expense (−(Dr−Cr) = −(7,794.70−0.00)) |
| Staff Salary | expense | Employee Cost | -244,000.00 | -244,000.00 | 0.00 | expense (−(Dr−Cr) = −(244,000.00−0.00)) |
| Interest on Income Tax Refund | income | Indirect Income | 12,370.00 | 12,370.00 | 0.00 | income (+Cr−Dr = 12,370.00−0.00) |
| Totals | 2,204,891.64 | 2,184,878.64 | 20,013.00 | |||
| Engine's Indirect Op (from `indirect_operating_net`) | 2,184,878.64 | 2,184,878.64 | -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 | 0.00 | nature=equity |
| Rahul Nathani | equity | Partner's Capital | -1,576,635.07 | nature=equity |
| Sakshi Nathani Partner A/c | equity | Partner's Capital | 0.00 | nature=equity |
| Profit & Loss A/c | equity | Retained Earnings | 1,935,837.24 | nature=equity + name matches P&L/Reserves pattern + category='Retained Earnings' matches |
| raw_eq_delta (sum of above) | 359,202.17 | |||
PAT adjustment decision:
P&L A/c / Reserves grew by ₹1,935,837.24 of the year's ₹2,063,131.24 PAT. Subtracting the appropriated portion (₹1,935,837.24) to avoid double-count with Operating/PBT starting point. The un-appropriated residual (₹127,294.00) 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.