Cash flow statement

The Cash Flow Statement page provides a summary of cash movements for the organisation, 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 Cash Flow 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.

 

Operating profit / (loss)

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

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

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

 

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.

 

(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.

 

(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. 

 

(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.

 

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. 

 

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.

 

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.

 

Cash generated from operations

Formula: Trading Revenue - Expenses - Depreciation - Amortisation - Interest Expenses - Dividend Expenses + Income Tax Expense + Inventories last month - Inventories + Accounts Receivable last month - Accounts Receivable + (Current Assets last month - Bank accounts last month - Inventories last month - Accounts Receivable last month) - (Current Assets - Bank Accounts - Inventories - Accounts Receivable) + Accounts Payable - Accounts Payable last month + GST - GST last month + (Current Liabilities - Accounts Payable - GST - Income Tax) - (Current Liabilities last month - Accounts Payable last month - GST last month - Income Tax last month)

Report codes used: REV.TRA, EXP, EXP.DEP, EXP.AMO, EXP.INT, EXP.TAX, ASS.CUR.INY, ASS.CUR.REC, ASS.CUR.BAN, ASS.CUR, LIA.CUR.PAY, LIA.CUR.TAX.GST, LIA.CUR, LIA.CUR.TAX.INC

Note: This is the total value of the previous lines.

 

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.

 

Other revenue

Formula: Other revenue

Report codes used: REV.OTH

The value in accounts using the other revenue report code.

 

Interest received

Formula: Investment revenue

Report codes used: REV.INV

The value of accounts set as investment revenue.

 

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.

 

Net cash from operations

Formula: Trading revenue - Expenses + Depreciation + Amortisation + Interest and finance charges + Income Tax expenses + Inventories last month - Inventories + Accounts Receivable last month - Accounts Receivable + Current Assets last month - Bank accounts last month - Inventories last month - Accounts Receivable last month - (Current Assets - Bank Accounts - Inventories - Accounts Receivable) + Accounts Payable - Accounts Payable last month + GST - GST last month + (Current Liabilities - Accounts Payable - GST - Income Tax) - (Current Liabilities last month - Accounts Payable last month - GST last month - Income tax last month) + Income Tax - Income Tax last month - Income Tax expense) + Other Revenue + Investment Revenue + Interest and finance charges

Report codes used: REV.TRA, EXP, EXP.AMO, EXP.INT, EXP.TAX, ASS.CUR.INY, ASS.CUR.REC, ASS.CUR, ASS.CUR.BAN, ASS.CUR.INY, LIA.CUR.PAY, LIA.CUR.TAX.GST, LIA.CUR, LIA.CUR.TAX.INC, REV.OTH, REV.INV, EXP.INT

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

 

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.

 

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.

 

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.

 

Changes in equity

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

 

Net cash from financing activities

Formula: Non-current liabiltiies - Non-current liabilities last month + Share Capital - Share Capital last month + (Equity - Retained Earnings - Share Capital) - Equity last month - Retained earnings last month - Share Capital last month).

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

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.

 

Change in cash & cash equivalents

Formula: Trading Revenue - Expenses + Depreciation + Amortisation + Interest and finance charges + Income Tax expense + Inventories last month - Inventories + Accounts Receivable last month - Accounts Receivable + (Current Assets last month - Bank Accounts last month - Inventories last month - Accounts Receivable last month) - (Current Assets - Bank Accounts - Inventories - Accounts Receivable) + Accounts Payable - Accounts Payable last month + GST - GST last month + (Current Liabilities - Accounts Payable - GST - Income Tax liability) - Current Liabilities last month - Accounts Payable last month - GST last month - Income Tax liability last month) + (Income Tax liability - Income Tax liability last month - Income Tax expense) + Other Revenue + Investment Revenue - Interest and finance charges + Fixed assets last month - Fixed assets - Depreciation - Amortisation + Non-current liabilities - Non-current liabilities last month + Share Capital - Share Capital last month + (Equity - Retained Earnings - Share Capital) - Equity last month - Retained Earnings last month - Share capital last month) - Dividends

 

Report codes used: REV.TRA, EXP, EXP.DEP, EXP.AMO, EXP.INT, EXP.TAX, ASS.CUR.INY, ASS.CUR.REC, ASS.CUR, ASS.CUR.BAN, LIA.CUR.PAY, LIA.CUR.TAX.GST, LIA.CUR, LIA.CUR.TAX.INC, EXP.TAX, REV.OTH, REV.INV, ASS.NCA.FIX, LIA.NCL, EQU.SHA, EQU, EQU.RET, EXP.DIV

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

 

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.

 

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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