F
Acuere Consultancy

Cash Flow Statement (Direct Method)

Built from voucher-level data (Payments / Receipts / Journal Registers). Every cash movement is traced to a Tally voucher.

H1 FY2025-26 (Apr 2025-Sep 2025)
Quick pick
Fiscal year
Custom date range
vs: nothing prior period last year
custom ▾
Fiscal year
Custom date range
Method: Direct Method Indirect Method View: Client Consultant
31 payment + 23 receipt + 11 journal vouchers Download PDF
Net Cash Flow · H1 FY2025-26 (Apr 2025-Sep 2025)
₹371,215

The business generated ₹371,215 of cash this period — bank + petty cash grew by this amount.

Opening
₹39,591
Closing
₹410,806

Cash Reconciliation

Opening + Net CF = Closing · the identity that proves every ₹ is accounted for

Opening Balance
₹39,591
at period start
+
Net Cash Flow
₹371,215
from this CFS
=
Expected Closing
₹410,806
per the equation
Actual: ₹410,806
Reconciles · ₹0 variance

Cash flow summary — where cash moved

Direct method · voucher-level · click Consultant for full audit trail

Operating Activities
₹850,149
↑ ₹1,295,844 ↓ ₹445,695
Business generating cash
↑ Inflows
Trade Receivables × 17 +₹1,222,600
TDS Receivable +₹68,778
Interest on Income Tax Refund +₹4,466
↓ Outflows
GST Payable × 3 −₹192,860
Employee Cost −₹100,000
Trade Payables × 4 −₹77,054
Travel & Field × 2 −₹46,562
Office & Admin × 2 −₹16,535
GST Input Tax on CAPEX −₹8,680
TDS Payable −₹4,000
Other / Unmapped −₹4
Investing Activities
−₹48,225
↑ ₹0 ↓ ₹48,225
Investing in growth
↓ Outflows
CAPEX (fixed asset cost) −₹48,225
Financing Activities
−₹430,709
↑ ₹0 ↓ ₹430,709
Returning to owners / paying debt
↓ Outflows
Partner's Capital −₹430,709

Switch to Consultant view for voucher counts, per-ledger variance, audit cross-checks, and skipped journal explanations.