Cash Flow Statement (Indirect Method)
Built from TB: PAT + non-cash add-backs ± working-capital changes. Reconciles to opening + closing bank balance.
Q3 FY2025-26 (Oct-Dec 2025)
Consultant view — includes per-ledger inflows/outflows, voucher counts, skipped journals, per-ledger variance, and cross-checks.
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
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) | ₹591,249.99 |
| = Operating profit before WC changes | ₹591,249.99 |
|
−(Increase) / Decrease in Trade Receivables
Δ (TB opening→closing) = 121,890.00 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
|
−₹121,890.00 |
|
−(Increase) / Decrease in Tax Prepayments (TDS Recv / Advance Tax)
Δ = 44,700.00 across 2 ledger(s)
Ledgers: TDS Receivable 24-25, TDS Receivable - 25-26
|
−₹44,700.00 |
|
＋Increase / (Decrease) in Duties & Taxes (aggregate)
Δ = 12,031.70 across 1 ledger(s)
Ledgers: Duties & Taxes
|
₹12,031.70 |
| = Cash generated from operations | ₹436,691.69 |
| Net Cash from Operating Activities | ₹436,691.69 |
|
−(Purchase) of Fixed Assets
Δ Non-Current Assets (net TB) = 66,101.69
Ledgers: Mobile Phone, Power Banks, Watch (Apple)
|
−₹66,101.69 |
| Net Cash from Investing Activities | −₹66,101.69 |
|
＋Profit & Loss A/c (current-year PAT sits here until appropriated)
Cr movement − Dr movement = 348,159.99
Ledgers: Profit & Loss A/c
|
₹348,159.99 |
|
−Drawings / Capital withdrawn — Rahul Nathani
Cr movement − Dr movement = -386,620.00
Ledgers: Rahul Nathani
|
−₹386,620.00 |
|
−(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.
|
−₹348,159.99 |
| Net Cash from Financing Activities | −₹386,620.00 |
| Net Increase / (Decrease) in Cash | −₹16,030.00 |
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 | 436,691.69 | 436,691.69 | 0.00 | — reconciles cleanly |
| Investing net | -66,101.69 | -66,101.69 | 0.00 | — reconciles cleanly |
| Financing net | -386,620.00 | -386,620.00 | 0.00 | — reconciles cleanly |
| Net Cash Flow (all sections) | -16,030.00 | -16,030.00 | 0.00 | |
| TB Bank/Cash period movement (ground truth) | -16,030.00 | |||
Financing drill-down
| Partner / Capital outflow (Direct — from payment vouchers) | 386,620.00 |
| Partner / Capital inflow (Direct — contributions) | 0.00 |
| Direct net (Capital contributions − Drawings) | -386,620.00 |
| 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) | 591,249.99 |
| = Operating profit before WC changes | 591,249.99 |
|
(Increase) / Decrease in Trade Receivables
Δ (TB opening→closing) = 121,890.00 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
|
-121,890.00 |
|
(Increase) / Decrease in Tax Prepayments (TDS Recv / Advance Tax)
Δ = 44,700.00 across 2 ledger(s)
Ledgers: TDS Receivable 24-25, TDS Receivable - 25-26
|
-44,700.00 |
|
Increase / (Decrease) in Duties & Taxes (aggregate)
Δ = 12,031.70 across 1 ledger(s)
Ledgers: Duties & Taxes
|
12,031.70 |
| = Cash generated from operations | 436,691.69 |
| Net Cash from Operating Activities | 436,691.69 |
| Direct Operating (from vouchers) | Amount |
|---|---|
| Inflows | |
|
Trade Receivables
11 ledger(s): D S DODHIYA & CO, FINFAM PRIVATE LIMITED, Lowriston Retreat & Recreations Private Limited, NK SARRAF & ASSOCIATES, …
|
674,650.00 |
| Outflows | |
|
GST Payable
3 ledger(s): CGST, IGST, SGST
|
−103,010.00 |
|
Employee Cost
2 ledger(s): Bonus, Staff Salary
|
−70,000.00 |
|
Travel & Field
1 ledger(s): Business Meeting Expenses
|
−22,500.00 |
|
Trade Payables
2 ledger(s): Kaushal Cateres, SHIELD INDIA PEST SOLUTIONS (OPC) PRIVATE LIMITED
|
−22,300.00 |
|
GST Input Tax on CAPEX
1 ledger(s): Vishal Peripherals
|
−11,898.31 |
|
Office & Admin
2 ledger(s): Courier Expense, Electricity Bill
|
−8,250.00 |
| Direct Operating Net | 436,691.69 |
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 | 718,000.00 | 0.00 | 718,000.00 | income (+Cr−Dr = 718,000.00−0.00) |
| D S DODHIYA & CO | — | — | 0.00 | 186,300.00 | -186,300.00 | (ledger seen only in Direct) |
| Sundry Debtors | asset | Trade Receivables | -121,890.00 | 0.00 | -121,890.00 | asset Receivable — −(Dr−Cr) = −(847,240.00−725,350.00) |
| Shreearth Financial (Debtor) | — | — | 0.00 | 118,000.00 | -118,000.00 | (ledger seen only in Direct) |
| OTIF MULTI SOLUTIONS LLP | — | — | 0.00 | 113,400.00 | -113,400.00 | (ledger seen only in Direct) |
| RAPG Developments Private Limited | — | — | 0.00 | 48,600.00 | -48,600.00 | (ledger seen only in Direct) |
| TDS Receivable - 25-26 | asset | TDS Receivable | -44,700.00 | 0.00 | -44,700.00 | asset nan — −(Dr−Cr) = −(44,700.00−0.00) |
| IGST | — | — | 0.00 | -43,650.00 | 43,650.00 | (ledger seen only in Direct) |
| SITNEM TRADING & INVESTMENT PRIVATE LIMITED | — | — | 0.00 | 41,300.00 | -41,300.00 | (ledger seen only in Direct) |
| XTCY WORLD PRIVATE LIMITED | — | — | 0.00 | 40,500.00 | -40,500.00 | (ledger seen only in Direct) |
| Lowriston Retreat & Recreations Private Limited | — | — | 0.00 | 37,800.00 | -37,800.00 | (ledger seen only in Direct) |
| CGST | — | — | 0.00 | -29,680.00 | 29,680.00 | (ledger seen only in Direct) |
| SGST | — | — | 0.00 | -29,680.00 | 29,680.00 | (ledger seen only in Direct) |
| NK SARRAF & ASSOCIATES | — | — | 0.00 | 29,160.00 | -29,160.00 | (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) |
| FINFAM PRIVATE LIMITED | — | — | 0.00 | 12,390.00 | -12,390.00 | (ledger seen only in Direct) |
| Duties & Taxes | liability | Duties & Taxes | 12,031.70 | 0.00 | 12,031.70 | liability nan — +(Cr−Dr) = +(129,240.00−117,208.30) |
| 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)) |
| Tax Audit Charges | expense | Professional Fees | -6,000.00 | 0.00 | -6,000.00 | expense (−(Dr−Cr) = −(6,000.00−0.00)) |
| Round Off | expense | Other / Unmapped | -0.01 | 0.00 | -0.01 | expense (−(Dr−Cr) = −(0.01−0.00)) |
| Electricity Bill | expense | Office & Admin | -7,370.00 | -7,370.00 | 0.00 | expense (−(Dr−Cr) = −(7,370.00−0.00)) |
| Business Meeting Expenses | expense | Travel & Field | -22,500.00 | -22,500.00 | 0.00 | expense (−(Dr−Cr) = −(22,500.00−0.00)) |
| Bonus | expense | Employee Cost | -10,000.00 | -10,000.00 | 0.00 | expense (−(Dr−Cr) = −(10,000.00−0.00)) |
| Staff Salary | expense | Employee Cost | -60,000.00 | -60,000.00 | 0.00 | expense (−(Dr−Cr) = −(60,000.00−0.00)) |
| Courier Expense | expense | Office & Admin | -880.00 | -880.00 | 0.00 | expense (−(Dr−Cr) = −(880.00−0.00)) |
| Totals | 436,691.69 | 436,691.69 | -0.00 | |||
| Engine's Indirect Op (from `indirect_operating_net`) | 436,691.69 | 436,691.69 | 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 | -386,620.00 | nature=equity |
| Sakshi Nathani Partner A/c | equity | Partner's Capital | 0.00 | nature=equity |
| Profit & Loss A/c | equity | Retained Earnings | 348,159.99 | nature=equity + name matches P&L/Reserves pattern + category='Retained Earnings' matches |
| raw_eq_delta (sum of above) | -38,460.01 | |||
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.