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Reporting /Customise Layout
Forecasting /Customise Layout
Dashboard /Customise Layout
Multi /Customise Layout

Consolidated cash flow statement

The Cashflow Statement page provides a consolidated summary of cash movements for all entities within your consolidation, in the consolidation currency, and for each month in the current financial year.

Months which contain actuals are completed, whereas future months appear with zero values and then complete as the year progresses.

The lines in the Cashflow Statement page pull their information from the actual (accrual) values for accounts in the Customise Data tab. For information about which area uses each report code, please refer to the sections below.

Note: If there are no values for a line, it doesn’t appear on the report.
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Add the page to your report

If you don't already have the Cashflow Statement in your report, you can add this from the Customise Layout tab. To do this:
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  1. From the Customise Layout tab click Add Page.
  2. In the Add Page window, from the left-hand pane select the Cash option.
  3. In the centre pane, select Cashflow Statement, then click Next.
  4. If required, edit the name of the page and then select where the new page should appear, then click Add Page.
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Your new page is now included in your report.

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Information included in the cashflow statement

Operating profit / (loss)

Formula: Trading Revenue - Expenses + Interest Expenses + Dividend Expenses + Tax Expenses

Report codes used: REV.TRA, EXP, EXP.INT, EXP.DIV, EXP.TAX

The overall net operating profit or loss, prior to the deduction of interest, dividends, and tax expenses.

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Depreciation & amortisation

Formula: Depreciation + Amortisation

Report codes used: EXP.DIV, EXP.AMO

The value of any depreciation and amortisation expense.

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EBITDA

Formula: Trading Revenue - Expenses + Depreciation + Amortisation + Interest Expenses + Dividend Expenses + Tax Expenses

Report codes used: REV.TRA, EXP, EXP.DEP, EXP.AMO, EXP.INT, EXP.TAX

The overall earnings prior to the deduction of interest, tax, depreciation and amortisation.

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(Increase)/decrease in stocks

Formula: Inventory value (last month) - Inventory value (current month)

Report codes used: ASS.CUR.INY

The change in stock value from the previous month to the current month.

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(Increase)/decrease in trade debtors

Formula: (Accounts Receivable last month - Prepayments last month) - (Accounts receivable - Prepayments)

Report codes used: ASS.CUR.REC, ASS.CUR.REC.PRE

The change in the value of accounts receivable from the previous month to the current month.

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(Increase)/decrease in other debtors

Formula: (Current assets last month - Bank accounts last month - Inventory last month - (Accounts receivable last month - Prepayments last month)) - (Current assets - Bank accounts - Inventory - (Accounts Receivable - Prepayments))

Report codes used: ASS.CUR, ASS.CUR.BAN, ASS.CUR.INY, ASS.CUR.REC, ASS.CUR.REC.PRE

The change in value of other debtors from the previous month to the current month.

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Increase/(decrease) in trade creditors

Formula: (Accounts payable - Employee entitlements) - (Accounts payable last month - Employee entitlements last month)

Report codes used: LIA.CUR.PAY, LIA.CUR.PAY.EMP

The change in the value of accounts payable from the previous month to the current month.

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Increase/(decrease) in GST

Note: This section covers GST, VAT or sales tax depending on the currency set for the organisation.

Formula: GST - GST last month

Report codes used: LIA.CUR.TAX.GST

The difference between GST/VAT/sales tax from the previous month to the current month.

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Increase/(decrease) in other creditors

Formula: (Current liabilities - (Accounts Payable - Employee Entitlements) - GST - Income Tax) - (Current liabilities last month - (Accounts Payable last month - Employee Entitlements last month) - GST last month - Income Tax last month)

Report codes used: LIA.CUR, LIA.CUR.PAY, LIA.CUR.PAY.EMP, LIA.CUR.TAX.GST, LIA.CUR.TAX.INC

The change in value of other creditor from the previous month to the current month.

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Cash generated from operations

Formula: (((Current Liabilities - Current Liabilities Last Month) - (Income Tax - Income Tax Last Month)) + Trading Revenue) - (((Current Assets - Current Assets Last Month) - (Bank Accounts - Bank Accounts last month)) + (Expenses - Depreciation - Amortisation - Interest - Dividends - Tax))

Report codes used: REV.TRA, EXP, EXP.DEP, EXP.AMO, EXP.INT, EXP.TAX, ASS.CUR.BAN, ASS.CUR, LIA.CUR, LIA.CUR.TAX.INC
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Note: This is the total value of the previous lines.

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Income tax paid

Formula: Income Tax liability - Income Tax liability last month - Income Tax expense

Report codes used: LIA.CUR.TAX.INC, EXP.TAX

The amount of income tax paid in the current month.

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Other revenue

Formula: Other revenue

Report codes used: REV.OTH

The value in accounts using the other revenue report code.

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Interest received

Formula: Investment revenue

Report codes used: REV.INV

The value of accounts set as investment revenue.

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Interest paid

Formula: (1-2) * Interest and finance charges

Report codes used: EXP.INT

The value of accounts set as interest and finance charges, as a negative amount.

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Net cash from operations

Formula: ((Current Liabilities - Current Liabilities last month) + Revenue) (((Current Assets - Current Assets last month) - (Bank Accounts - Bank Accounts last month)) + (Expenses - Amortisation - Depreciation - Dividends))

Report codes used: LIA.CUR, REV, ASS.CUR, ASS.CUR.BAN, EXP, EXP.AMO, EXP.DEP, EXP.DIV

Note: This is the total of the previous lines in this section.

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Net cash from investing activities

Formula: (Non-current assets last month - Non-current assets) - Depreciation - Amortisation

Report codes used: ASS.NCA, EXP.DEP, EXP.AMO

The movement in non-current assets from last month to this, minus any depreciation or amortisation expense.

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Cash inflow/(outflow) from borrowings

Formula: Non-current liabilities - Non-current liabilities last month

Report codes used: LIA.NCL

The movement in non-current liabilities from last month to this.

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Changes in share capital

Formula: Share Capital - Share Capital last month

Report codes used: EQU.SHA

The movement in share capital from last month to this.

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Changes in equity

Formula: (Equity - Equity last month) - (Retained Earnings - Retained Earnings last month) + (Share Capital - Share Capital last month)

Report codes used: EQU, EQU.RET, EQU.SHA

The movement in equity, not including retained earnings or share capital, from last month to this.

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Dividends paid

Formula: Dividends

Report codes used: EXP.DIV

The value of any dividend expense in the month.

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Other flows

This line appears to ensure the cash flow correctly balances, in circumstances where exchange rate or elimination differences exist.

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Net cash from financing activities

Formula: (Bank Accounts + (Assets - Assets last month) + (Expenses - Dividends)) - (Bank Accounts last month + (Bank Accounts - Bank Accounts last month) + (Current Liabilities - Current Liabilities last month) + Revenue)

Report codes used: ASS.CUR.BAN, EX, EXP.DIV, LIA.CUR, REV

The movement in non-current liabilities and share capital from last month to this, plus the movement in equity minus retained earnings and share capital.

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Change in cash & cash equivalents

Formula: Bank Accounts - Bank Accounts last month

Report codes used: ASS.CUR.BAN

Note: This is taken from the bank balances but is also the total of the previous lines in this section.

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Opening cash & cash equivalents

Formula: Bank accounts last month

Report codes used: ASS.CUR.BAN

The value of the bank accounts from the previous month.

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Closing cash & cash equivalents

Formula: Bank accounts

Report codes used: ASS.CUR.BAN

The value of the bank accounts at the end of the current month.

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Common questions

  • Can I include a cashflow statement for only some of my entities?

    Yes, if needed you can use the filter options on the page to filter to only the entities you want to include.
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  • Why are the future months showing zero values?

    This is normal, as this page is a cashflow statement rather than a forecast. If you need to create a future cashflow, you can use Spotlight Forecasting.
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  • Why is there an Other Flows line?

    This line appears if the calculated movement in the month doesn't equal the difference between the opening and closing cash and cash equivalents. If the Other Flows value appears in Month 1, the most common reason for this is that you do not have any opening balances, so if this is the case please ensure that you've imported at least the final month of the previous financial year for each entity in your consolidation.

    If the value appears for other months, please ensure that all the data is up to date by reimporting for the affected period plus one month earlier. If you're still unable to see where this value comes from, you can of course contact our Support team.

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