Cash Flow Statement (Indirect Method)
Built from TB: PAT + non-cash add-backs ± working-capital changes. Reconciles to opening + closing bank balance.
H1 FY2024-25 (Apr 2024-Sep 2024)
The business generated ₹115,005 of cash this period — bank + petty cash grew by this amount.
Cash Reconciliation
Opening + Net CF = Closing · the identity that proves every ₹ is accounted for
Indirect Cash Flow — build-up from PAT
PAT → add back non-cash items → adjust for working capital → Net Cash from Operating
| Profit After Tax (PAT) | ₹473,744 |
| = Operating profit before WC changes | ₹473,744 |
| −(Increase) / Decrease in Trade Receivables | −₹129,300 |
| ＋Increase / (Decrease) in Trade Payables | ₹63,586 |
| −(Increase) / Decrease in Tax Prepayments (TDS Recv / Advance Tax) | −₹64,500 |
| ＋Increase / (Decrease) in Duties & Taxes (aggregate) | ₹33,301 |
| = Cash generated from operations | ₹376,831 |
| Net Cash from Operating Activities | ₹376,831 |
| Net Cash from Investing Activities | ₹0 |
| Drawings / Capital withdrawn — Prateek Agrawal | −₹2,826 |
| Profit & Loss A/c (current-year PAT sits here until appropriated) | ₹368,282 |
| Drawings / Capital withdrawn — Rahul Nathani | −₹259,000 |
| (Less) Current-year PAT share appropriated to partners | −₹368,282 |
| Net Cash from Financing Activities | −₹261,826 |
| Net Increase / (Decrease) in Cash | ₹115,005 |
Depreciation & other non-cash items are added back to PAT because they reduced profit on paper but never moved cash. Working-capital changes adjust for accruals — receivables increasing = cash we've billed but not received yet. Click Consultant view for per-ledger WC detail and Direct ↔ Indirect reconciliation.