Cash Flow Statement (Indirect Method)
Built from TB: PAT + non-cash add-backs ± working-capital changes. Reconciles to opening + closing bank balance.
Q1 FY2025-26 (Apr-Jun 2025)
Consultant view — includes per-ledger inflows/outflows, voucher counts, skipped journals, per-ledger variance, and cross-checks.
The business generated ₹166,309 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 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) | ₹286,135.25 |
| = Operating profit before WC changes | ₹286,135.25 |
|
＋(Increase) / Decrease in Trade Receivables
Δ (TB opening→closing) = -83,300.00 across 1 ledger(s). 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
|
₹83,300.00 |
|
−Increase / (Decrease) in Trade Payables
Δ (TB opening→closing) = -1,676.32 across 3 ledger(s)
Ledgers: Provisions, Sundry Creditors, Partner Reimbursement (Rahul)
|
−₹1,676.32 |
|
＋(Increase) / Decrease in Tax Prepayments (TDS Recv / Advance Tax)
Δ = -52,278.00 across 3 ledger(s)
Ledgers: TDS Receivable 24-25, TDS Receivable - 25-26, TDS Reveivable 23-24
|
₹52,278.00 |
|
−Increase / (Decrease) in Duties & Taxes (aggregate)
Δ = -690.20 across 1 ledger(s)
Ledgers: Duties & Taxes
|
−₹690.20 |
| = Cash generated from operations | ₹419,346.73 |
| Net Cash from Operating Activities | ₹419,346.73 |
| Net Cash from Investing Activities | ₹0.00 |
|
＋Profit & Loss A/c (current-year PAT sits here until appropriated)
Cr movement − Dr movement = 196,065.28
Ledgers: Profit & Loss A/c
|
₹196,065.28 |
|
−Drawings / Capital withdrawn — Rahul Nathani
Cr movement − Dr movement = -253,037.75
Ledgers: Rahul Nathani
|
−₹253,037.75 |
|
−(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.
|
−₹196,065.28 |
| Net Cash from Financing Activities | −₹253,037.75 |
| Net Increase / (Decrease) in Cash | ₹166,308.98 |
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 | 419,346.73 | 419,346.73 | 0.00 | — reconciles cleanly |
| Investing net | 0.00 | 0.00 | 0.00 | — reconciles cleanly |
| Financing net | -253,037.75 | -253,037.75 | 0.00 | — reconciles cleanly |
| Net Cash Flow (all sections) | 166,308.98 | 166,308.98 | 0.00 | |
| TB Bank/Cash period movement (ground truth) | 166,308.98 | |||
Financing drill-down
| Partner / Capital outflow (Direct — from payment vouchers) | 253,037.75 |
| Partner / Capital inflow (Direct — contributions) | 0.00 |
| Direct net (Capital contributions − Drawings) | -253,037.75 |
| Loan taken (Direct) | 0.00 |
| Loan repaid (Direct) | 0.00 |
| Direct net (Borrowings) | 0.00 |
Operating reconciliation — line-by-line variance: 0 (reconciled)
(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) | 286,135.25 |
| = Operating profit before WC changes | 286,135.25 |
|
(Increase) / Decrease in Trade Receivables
Δ (TB opening→closing) = -83,300.00 across 1 ledger(s). 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
|
83,300.00 |
|
Increase / (Decrease) in Trade Payables
Δ (TB opening→closing) = -1,676.32 across 3 ledger(s)
Ledgers: Provisions, Sundry Creditors, Partner Reimbursement (Rahul)
|
-1,676.32 |
|
(Increase) / Decrease in Tax Prepayments (TDS Recv / Advance Tax)
Δ = -52,278.00 across 3 ledger(s)
Ledgers: TDS Receivable 24-25, TDS Receivable - 25-26, TDS Reveivable 23-24
|
52,278.00 |
|
Increase / (Decrease) in Duties & Taxes (aggregate)
Δ = -690.20 across 1 ledger(s)
Ledgers: Duties & Taxes
|
-690.20 |
| = Cash generated from operations | 419,346.73 |
| Net Cash from Operating Activities | 419,346.73 |
| Direct Operating (from vouchers) | Amount |
|---|---|
| Inflows | |
|
Trade Receivables
7 ledger(s): ADHAR BEVERAGES PRIVATE LIMITED, CEID Consultants and Engineering Private Limited, Futran Tech Solutions Private Limited, GOLDSTANDARD WEALTH PRIVATE LIMITED, …
|
568,300.00 |
|
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
|
4,466.00 |
| Outflows | |
|
Trade Payables
4 ledger(s): B.K.VALUERS & CONSULTANT, BNI India Enterprises Private Limited, E JOB OCEAN ONLINE SERVICES LLP, Ekadrisht Capital Private Limited
|
−77,108.29 |
|
GST Payable
3 ledger(s): CGST, IGST, SGST
|
−64,826.00 |
|
Employee Cost
1 ledger(s): Staff Salary
|
−40,000.00 |
|
Travel & Field
2 ledger(s): Business Meeting Expenses, Travelling Expense
|
−26,083.96 |
|
Office & Admin
2 ledger(s): Electricity Bill, Website and Email (Subscription)
|
−10,175.02 |
|
TDS Payable
1 ledger(s): TDS Payable
|
−4,000.00 |
|
Other / Unmapped
1 ledger(s): Round Off
|
−4.00 |
| Direct Operating Net | 419,346.73 |
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 30 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 | 425,000.00 | 0.00 | 425,000.00 | income (+Cr−Dr = 470,000.00−45,000.00) |
| Shreearth Financial (Debtor) | — | — | 0.00 | 236,000.00 | -236,000.00 | (ledger seen only in Direct) |
| Sundry Debtors | asset | Trade Receivables | 83,300.00 | 0.00 | 83,300.00 | asset Receivable — −(Dr−Cr) = −(601,800.00−685,100.00) |
| Mindcraft Software Private Limited | — | — | 0.00 | 75,600.00 | -75,600.00 | (ledger seen only in Direct) |
| NK SARRAF & ASSOCIATES | — | — | 0.00 | 75,000.00 | -75,000.00 | (ledger seen only in Direct) |
| GOLDSTANDARD WEALTH PRIVATE LIMITED | — | — | 0.00 | 71,700.00 | -71,700.00 | (ledger seen only in Direct) |
| Professional Services | expense | Direct Cost | -67,992.00 | 0.00 | -67,992.00 | expense (−(Dr−Cr) = −(67,992.00−0.00)) |
| CEID Consultants and Engineering Private Limited | — | — | 0.00 | 48,600.00 | -48,600.00 | (ledger seen only in Direct) |
| Ekadrisht Capital Private Limited | — | — | 0.00 | -43,200.00 | 43,200.00 | (ledger seen only in Direct) |
| IGST | — | — | 0.00 | -42,314.00 | 42,314.00 | (ledger seen only in Direct) |
| ADHAR BEVERAGES PRIVATE LIMITED | — | — | 0.00 | 37,800.00 | -37,800.00 | (ledger seen only in Direct) |
| Futran Tech Solutions 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) |
| TDS Receivable - 25-26 | asset | TDS Receivable | -16,500.00 | 0.00 | -16,500.00 | asset nan — −(Dr−Cr) = −(16,500.00−0.00) |
| CGST | — | — | 0.00 | -11,256.00 | 11,256.00 | (ledger seen only in Direct) |
| SGST | — | — | 0.00 | -11,256.00 | 11,256.00 | (ledger seen only in Direct) |
| B.K.VALUERS & CONSULTANT | — | — | 0.00 | -9,440.00 | 9,440.00 | (ledger seen only in Direct) |
| TDS Payable | — | — | 0.00 | -4,000.00 | 4,000.00 | (ledger seen only in Direct) |
| Partner Reimbursement (Rahul) | liability | Partner Reimbursement | -1,676.32 | 0.00 | -1,676.32 | liability Payable — +(Cr−Dr) = +(25,285.93−26,962.25) |
| Business Meeting Expenses | expense | Travel & Field | -19,500.00 | -20,792.74 | 1,292.74 | expense (−(Dr−Cr) = −(19,500.00−0.00)) |
| BNI India Enterprises Private Limited | — | — | 0.00 | -878.29 | 878.29 | (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)) |
| Duties & Taxes | liability | Duties & Taxes | -690.20 | 0.00 | -690.20 | liability nan — +(Cr−Dr) = +(88,600.00−89,290.20) |
| Travelling Expense | expense | Travel & Field | -4,962.25 | -5,291.22 | 328.97 | expense (−(Dr−Cr) = −(4,962.25−0.00)) |
| Round Off | expense | Other / Unmapped | -3.44 | -4.00 | 0.56 | expense (−(Dr−Cr) = −(4.00−0.56)) |
| Electricity Bill | expense | Office & Admin | -6,600.00 | -6,600.00 | 0.00 | expense (−(Dr−Cr) = −(6,600.00−0.00)) |
| Website and Email (Subscription) | expense | Office & Admin | -3,575.02 | -3,575.02 | 0.00 | expense (−(Dr−Cr) = −(3,575.02−0.00)) |
| TDS Reveivable 23-24 | asset | TDS Receivable | 68,778.00 | 68,778.00 | 0.00 | asset Current Asset (untagged, catch-all) — −(Dr−Cr) = −(0.00−68,778.00) |
| Staff Salary | expense | Employee Cost | -40,000.00 | -40,000.00 | 0.00 | expense (−(Dr−Cr) = −(40,000.00−0.00)) |
| Interest on Income Tax Refund | income | Indirect Income | 4,466.00 | 4,466.00 | 0.00 | income (+Cr−Dr = 4,466.00−0.00) |
| Totals | 419,346.73 | 419,346.73 | 0.00 | |||
| Engine's Indirect Op (from `indirect_operating_net`) | 419,346.73 | 419,346.73 | 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 | -253,037.75 | nature=equity |
| Sakshi Nathani Partner A/c | equity | Partner's Capital | 0.00 | nature=equity |
| Profit & Loss A/c | equity | Retained Earnings | 196,065.28 | nature=equity + name matches P&L/Reserves pattern + category='Retained Earnings' matches |
| raw_eq_delta (sum of above) | -56,972.47 | |||
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.