Cash Flow Statement Template (Indirect Method)
A cash flow statement explains the difference between the profit you reported and the money that actually moved. It starts from net profit, strips out everything that was accounting rather than cash, and ends at the change in your bank balance.
The indirect method is the useful one for a small business, because it starts from a number you already have. Net profit, add back depreciation and other non-cash charges, then adjust for working capital: receivables up means cash went out the door into unpaid invoices, payables up means suppliers are funding you, stock up means money is sitting on a shelf. Those three lines explain most profitable-but-broke companies.
Keeping the three sections separate is what makes the statement worth reading. Cash from operations is the business paying for itself. Investing is what you spent on its future. Financing is money borrowed or put in by owners. A company with negative operating cash and a healthy total has borrowed its way through the period — same bank balance, completely different story.
The statement ties back to the other two reports, and that is its own integrity check: the closing cash line must equal the cash figure on the balance sheet, and the starting profit must match the P&L. If the sheet does not reconcile to both, the error is in the inputs, not in the method.
Assembling this by hand each month means exporting from three places and lining up balances that moved in between. Finmap keeps the underlying positions current, so the statement is a reading of the data rather than a monthly reconstruction of it.
