Cash Flow Statement (Indirect Method)
Built from TB: PAT + non-cash add-backs ± working-capital changes. Reconciles to opening + closing bank balance.
Q4 FY2024-25 (Jan-Mar 2025)
Consultant view — includes per-ledger inflows/outflows, voucher counts, skipped journals, per-ledger variance, and cross-checks.
The business burned ₹203,099 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) | −₹761,356.29 |
| ＋Depreciation (non-cash) | +₹4,119.28 |
| ＋Interest / Finance Cost (reclassified to Financing) | +₹649.00 |
| = Operating profit before WC changes | −₹756,588.01 |
|
＋(Increase) / Decrease in Trade Receivables
Δ (TB opening→closing) = -79,300.00 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
|
₹79,300.00 |
|
＋Increase / (Decrease) in Trade Payables
Δ (TB opening→closing) = 398,715.78 across 3 ledger(s)
Ledgers: Provisions, Sundry Creditors, Partner Reimbursement (Rahul)
|
₹398,715.78 |
|
−(Increase) / Decrease in Tax Prepayments (TDS Recv / Advance Tax)
Δ = 36,500.00 across 2 ledger(s)
Ledgers: TDS Receivable 24-25, TDS Reveivable 23-24
|
−₹36,500.00 |
|
−Increase / (Decrease) in Duties & Taxes (aggregate)
Δ = -16,475.47 across 1 ledger(s)
Ledgers: Duties & Taxes
|
−₹16,475.47 |
| = Cash generated from operations | −₹331,547.70 |
| Net Cash from Operating Activities | −₹331,547.70 |
|
−(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 = 107,996.18
Ledgers: Prateek Agrawal
|
₹107,996.18 |
|
＋Profit & Loss A/c (current-year PAT sits here until appropriated)
Cr movement − Dr movement = 48,382.65
Ledgers: Profit & Loss A/c
|
₹48,382.65 |
|
＋Capital introduced / PAT share — Rahul Nathani
Cr movement − Dr movement = 83,496.76
Ledgers: Rahul Nathani
|
₹83,496.76 |
|
＋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 |
|
＋(No PAT adjustment — profit not yet appropriated)
PAT of ₹-761,356.29 is NOT reflected in any equity ledger Δ (P&L A/c / Reserves Δ ≈ 0 and partner capital net Δ is pure drawings). ΔEquity already equals −Drawings, so no PAT subtraction needed. If your firm DOES appropriate profit at year-end, post a journal: Dr P&L A/c, Cr Partner Capital — then re-run this report.
|
₹0.00 |
| −− Interest on Borrowings paid | −₹649.00 |
| Net Cash from Financing Activities | ₹289,032.42 |
| Net Increase / (Decrease) in Cash | −₹97,439.01 |
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 | -331,547.70 | -331,547.70 | 0.00 | — reconciles cleanly |
| Investing net | -54,923.73 | -54,923.73 | 0.00 | — reconciles cleanly |
| Financing net | 183,372.43 | 183,372.43 | -0.00 | — reconciles cleanly |
| Net Cash Flow (all sections) | -203,099.00 | -203,099.00 | 0.00 | |
| TB Bank/Cash period movement (ground truth) | -203,099.00 | |||
Financing drill-down
| Partner / Capital outflow (Direct — from payment vouchers) | 191,904.91 |
| Partner / Capital inflow (Direct — contributions) | 375,277.34 |
| Direct net (Capital contributions − Drawings) | 183,372.43 |
| 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) | -761,356.29 |
| + Depreciation (non-cash) | 4,119.28 |
| + Interest / Finance Cost (reclassified to Financing) | 649.00 |
| = Operating profit before WC changes | -756,588.01 |
|
(Increase) / Decrease in Trade Receivables
Δ (TB opening→closing) = -79,300.00 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
|
79,300.00 |
|
Increase / (Decrease) in Trade Payables
Δ (TB opening→closing) = 398,715.78 across 3 ledger(s)
Ledgers: Provisions, Sundry Creditors, Partner Reimbursement (Rahul)
|
398,715.78 |
|
(Increase) / Decrease in Tax Prepayments (TDS Recv / Advance Tax)
Δ = 36,500.00 across 2 ledger(s)
Ledgers: TDS Receivable 24-25, TDS Reveivable 23-24
|
-36,500.00 |
|
Increase / (Decrease) in Duties & Taxes (aggregate)
Δ = -16,475.47 across 1 ledger(s)
Ledgers: Duties & Taxes
|
-16,475.47 |
| = Cash generated from operations | -331,547.70 |
| Net Cash from Operating Activities | -331,547.70 |
| Direct Operating (from vouchers) | Amount |
|---|---|
| Inflows | |
|
Trade Receivables
6 ledger(s): ECOGLOBE PACKAGING PRIVATE LIMITED, GA Design, GALLEON SHIPPING LTD, MELTING POT FOOD PRODUCTS PRIVATE LIMITED, …
|
449,900.00 |
|
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 | |
|
Employee Cost
2 ledger(s): Salary To Partner, Staff Welfare Expenses
|
−402,249.77 |
|
Operating Expense
4 ledger(s): BNI India Enterprises Private Limited, Dhwani Kunal Shah, Expenses Payable, Unicorn Infosolutions Private Limited
|
−177,878.17 |
|
Office & Admin
4 ledger(s): Office Expenses, Printing and Stationary, Telephone Expenses, Training Expenses
|
−99,975.66 |
|
Travel & Field
2 ledger(s): Business Meeting Expenses, Travelling Expense
|
−93,679.83 |
|
GST Payable
3 ledger(s): CGST, IGST, SGST
|
−68,340.00 |
|
TDS Payable
1 ledger(s): TDS Payable
|
−6,500.00 |
| Direct Operating Net | -331,547.70 |
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 34 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 |
|---|---|---|---|---|---|---|
| Provisions | liability | Provisions | 387,550.00 | 0.00 | 387,550.00 | liability Payable — +(Cr−Dr) = +(440,000.00−52,450.00) |
| Professional Fees | income | Revenue | 345,000.00 | 0.00 | 345,000.00 | income (+Cr−Dr = 345,000.00−0.00) |
| Professional Expense | expense | Professional Fees | -305,000.00 | 0.00 | -305,000.00 | expense (−(Dr−Cr) = −(305,000.00−0.00)) |
| 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)) |
| Shreearth Financial (Debtor) | — | — | 0.00 | 106,200.00 | -106,200.00 | (ledger seen only in Direct) |
| Sundry Debtors | asset | Trade Receivables | 79,300.00 | 0.00 | 79,300.00 | asset Receivable — −(Dr−Cr) = −(407,100.00−486,400.00) |
| Unicorn Infosolutions Private Limited | — | — | 0.00 | -64,810.00 | 64,810.00 | (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) |
| GA Design | — | — | 0.00 | 54,000.00 | -54,000.00 | (ledger seen only in Direct) |
| NK SARRAF & ASSOCIATES | — | — | 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) |
| MELTING POT FOOD PRODUCTS PRIVATE LIMITED | — | — | 0.00 | 41,300.00 | -41,300.00 | (ledger seen only in Direct) |
| TDS Receivable 24-25 | asset | TDS Receivable | -36,500.00 | 0.00 | -36,500.00 | asset nan — −(Dr−Cr) = −(36,500.00−0.00) |
| IGST | — | — | 0.00 | -25,200.00 | 25,200.00 | (ledger seen only in Direct) |
| CGST | — | — | 0.00 | -21,570.00 | 21,570.00 | (ledger seen only in Direct) |
| SGST | — | — | 0.00 | -21,570.00 | 21,570.00 | (ledger seen only in Direct) |
| Duties & Taxes | liability | Duties & Taxes | -16,475.47 | 0.00 | -16,475.47 | liability nan — +(Cr−Dr) = +(68,600.00−85,075.47) |
| Income Tax Expense | expense | Statutory & Tax | 0.00 | 12,252.00 | -12,252.00 | expense Tax (below PBT line, no Op impact) |
| Partner Reimbursement (Rahul) | liability | Partner Reimbursement | 11,165.78 | 0.00 | 11,165.78 | liability Payable — +(Cr−Dr) = +(149,439.21−138,273.43) |
| TDS Payable | — | — | 0.00 | -6,500.00 | 6,500.00 | (ledger seen only in Direct) |
| Travelling Expense | expense | Travel & Field | -79,100.00 | -75,636.83 | -3,463.17 | expense (−(Dr−Cr) = −(79,100.00−0.00)) |
| Staff Welfare Expenses | expense | Employee Cost | -93,500.00 | -90,249.77 | -3,250.23 | expense (−(Dr−Cr) = −(93,500.00−0.00)) |
| Office Expenses | expense | Office & Admin | -78,500.00 | -76,370.54 | -2,129.46 | expense (−(Dr−Cr) = −(78,500.00−0.00)) |
| BNI India Enterprises Private Limited | — | — | 0.00 | -2,118.17 | 2,118.17 | (ledger seen only in Direct) |
| BNI Subscription and Training | expense | Office & Admin | -1,940.01 | 0.00 | -1,940.01 | expense (−(Dr−Cr) = −(1,940.01−0.00)) |
| Business Meeting Expenses | expense | Travel & Field | -19,500.00 | -18,043.00 | -1,457.00 | expense (−(Dr−Cr) = −(19,500.00−0.00)) |
| Telephone Expenses | expense | Office & Admin | -7,500.00 | -6,939.62 | -560.38 | expense (−(Dr−Cr) = −(7,500.00−0.00)) |
| Training Expenses | expense | Office & Admin | -1,800.00 | -1,665.51 | -134.49 | expense (−(Dr−Cr) = −(1,800.00−0.00)) |
| Salary To Partner | expense | Employee Cost | -312,000.00 | -312,000.00 | 0.00 | expense (−(Dr−Cr) = −(312,000.00−0.00)) |
| Printing and Stationary | expense | Office & Admin | -15,000.00 | -15,000.00 | 0.00 | expense (−(Dr−Cr) = −(15,000.00−0.00)) |
| Totals | -343,799.70 | -331,547.70 | -12,252.00 | |||
| Engine's Indirect Op (from `indirect_operating_net`) | -331,547.70 | -331,547.70 | -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 | 107,996.18 | nature=equity |
| Rahul Nathani | equity | Partner's Capital | 83,496.76 | nature=equity |
| Sakshi Nathani Partner A/c | equity | Partner's Capital | 49,805.83 | nature=equity |
| Profit & Loss A/c | equity | Retained Earnings | 48,382.65 | nature=equity + name matches P&L/Reserves pattern + category='Retained Earnings' matches |
| raw_eq_delta (sum of above) | 289,681.42 | |||
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.