{"id":283234,"date":"2024-09-25T15:53:51","date_gmt":"2024-09-25T03:53:51","guid":{"rendered":"https:\/\/www.reckon.com\/au\/?post_type=sbh&#038;p=283234"},"modified":"2026-02-17T12:59:30","modified_gmt":"2026-02-17T00:59:30","slug":"cash-flow-statement","status":"publish","type":"sbh","link":"https:\/\/www.reckon.com\/au\/small-business-resources\/financial\/cash-flow-statement\/","title":{"rendered":"Cash Flow Statement: What Is It And Examples"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.23&#8243; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221;][et_pb_row column_structure=&#8221;1_3,2_3&#8243; _builder_version=&#8221;4.23&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; custom_padding=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; module_class=&#8221;table-contents&#8221; _builder_version=&#8221;4.23&#8243; background_color=&#8221;#f3f2f6&#8243; custom_padding=&#8221;25px||25px||true|false&#8221; sticky_position=&#8221;top&#8221; sticky_limit_bottom=&#8221;section&#8221; sticky_position_tablet=&#8221;top&#8221; sticky_position_phone=&#8221;none&#8221; sticky_position_last_edited=&#8221;on|desktop&#8221; border_radii=&#8221;on|24px|24px|24px|24px&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.23&#8243; text_font=&#8221;||||||||&#8221; global_colors_info=&#8221;{}&#8221; background__hover_enabled=&#8221;on|desktop&#8221;][\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Copy paste body text here&#8221; _builder_version=&#8221;4.27.5&#8243; header_2_font_size=&#8221;32px&#8221; hover_enabled=&#8221;0&#8243; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_phone=&#8221;26px&#8221; header_2_font_size_last_edited=&#8221;on|tablet&#8221; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>A cash flow statement is a financial document used to track the movement of cash in and out of your business over a set period. It can give you valuable insights into how much cash flows through your company by highlighting how well you manage it.<\/p>\n<p>For small business owners, it\u2019s essential to understand how cash flow works to stabilise their operations, plan for future investments and avoid any financial shortfalls. So, let\u2019s break down exactly what a cash flow statement shows and the key elements involved.<\/p>\n<h2><strong>What is a cash flow statement?<\/strong><\/h2>\n<p>A cash flow statement tracks a company\u2019s cash inflows and cash outflows during an income year. It records the actual movement of money, not just accounting entries.<\/p>\n<p>The cash flow statement is one of the three core financial statements, alongside:<\/p>\n<ul>\n<li>The balance sheet<\/li>\n<li>The income statement (profit and loss statement)<\/li>\n<\/ul>\n<p>Together, these three documents give a complete picture of a company\u2019s financial health and ability to generate cash.<\/p>\n<p>While the profit and loss statement records revenue and expenses, the cash flow statement is all about the actual movement of money. When analysed correctly, it can help you see how well your business manages its cash to cover day-to-day expenses, repay debts and <a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/business-growth\/stages\/\">fund future growth<\/a>.<\/p>\n<h2><strong>Main parts of cash flow statements<\/strong><\/h2>\n<p>To help illustrate exactly what a cash flow statement looks like, think about it in terms of three main sections:<\/p>\n<ol>\n<li>Operating activities<\/li>\n<li>Investing activities<\/li>\n<li>Financing activities<\/li>\n<\/ol>\n<p>Each section highlights different areas where cash is generated or spent, and together, they provide a holistic view of your business&#8217;s financial situation via the statement of cash flows.<\/p>\n<h3><strong>1. Operating cash flow<\/strong><\/h3>\n<p>The operating activities section records cash generated or used in your business\u2019s core operations.<\/p>\n<p>It typically includes:<\/p>\n<ul>\n<li>Cash receipts from customers<\/li>\n<li>Cash paid to suppliers<\/li>\n<li>Employee wages<\/li>\n<li>Interest payments<\/li>\n<li>Income tax payments<\/li>\n<\/ul>\n<p>This section often starts with net income from the income statement and adjusts for:<\/p>\n<ul>\n<li>Non-cash expenses (such as depreciation)<\/li>\n<li>Changes in working capital<\/li>\n<li>Accounts receivable and payable<\/li>\n<li>Other non-cash items<\/li>\n<\/ul>\n<p>Positive cash flow from operating activities shows the business is generating enough cash to cover operating expenses. Negative cash flow may indicate liquidity issues or slow customer payments.<\/p>\n<p>Here\u2019s an example: A small caf\u00e9 receives $10,000 in cash receipts from customers in a month. After paying suppliers, <a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/payroll-guide\/pay-run\/\">staff wages<\/a>, and interest paid, the net cash flow from operating activities is $6,500.<\/p>\n<h3><strong>2. Investing activities<\/strong><\/h3>\n<p>Next, the investing activities section breaks down the cash flow around purchasing or selling long-term assets. These could be anything from property to equipment to securities. In essence, these help grow your business, but in most cases, they demand a huge amount of capital upfront.<\/p>\n<p>Cash spent on investments is a cash outflow, while cash received from the sale of an asset is a cash inflow.<\/p>\n<p>Some common investing cash activites include:<\/p>\n<ul>\n<li>Buying new equipment<\/li>\n<li>Selling old equipment<\/li>\n<li><a href=\"https:\/\/www.reckon.com\/au\/glossary\/capital-expenditure\/\">Capital expenditures<\/a><\/li>\n<li>Business acquisitions<\/li>\n<li>Investing in securities<\/li>\n<\/ul>\n<p>Here\u2019s another example: If a company spends $5,000 on machinery, it records an outgoing cash transaction in investing activities. If it sells equipment for $1,000, that amount is recorded as incoming cash. (Pro-tip: this could be an <a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/end-of-financial-year\/what-is-how-instant-asset-write-off-work\/\">instant asset write-off<\/a> for tax purposes).<\/p>\n<h3><strong>3. Financing activities<\/strong><\/h3>\n<p>Finally, there is the financing activities section. This part tracks the cash inflows and outflows associated with your <a href=\"https:\/\/www.reckon.com\/au\/small-business-resources\/business-finances\/types-of-finances\/\">business finance<\/a>, including raising capital, paying dividends, repaying loans, and more. It shows how your company funds its everyday operations, whether that\u2019s via external borrowing or internal reserves.<\/p>\n<p>Financing activities can include:<\/p>\n<ul>\n<li>Issuing or repaying debt<\/li>\n<li>Equity financing<\/li>\n<li>Dividend payments<\/li>\n<li>Loan repayments<\/li>\n<li>Raising capital from investors<\/li>\n<\/ul>\n<p>These activities show how the company funds its operations and growth.<\/p>\n<p>One last example: A small business takes out a $20,000 loan to fund an exciting expansion. This is recorded as a financing cash inflow. If it repays $2,000, that amount is shown as an outgoing payment.<\/p>\n<h2><strong>Why cash flow statements are so important for small business performance<\/strong><\/h2>\n<p>As a small business owner, you need a healthy cash flow to stay operational and meet your ongoing financial obligations.<\/p>\n<p>While a profit and loss statement can show whether your company is profitable, it doesn\u2019t give you a clear picture of liquidity \u2013 this is where the cash flow income statement comes in. It can show that your business is not only profitable on paper, but has enough cash on hand to meet day-to-day needs.<\/p>\n<p>Understanding your cash flow can help ensure your business has enough liquid assets to cover immediate expenses, such as rent, gas and electricity bills, or payroll.<\/p>\n<p>If you don\u2019t closely monitor your cash flow, it\u2019s very easy to run into financial problems \u2013 especially if you don\u2019t have enough cash to cover essential payments, even if you are technically profitable.<\/p>\n<h2><strong>Cash flow statement example<\/strong><\/h2>\n<p>Let\u2019s look at a simple example of a cash flow statement for a small retail business over a month:<\/p>\n<table style=\"border-collapse: collapse; width: 100.749%; height: 839px;\" border=\"1\">\n<tbody>\n<tr style=\"height: 23px;\">\n<th style=\"width: 49.888%; height: 23px;\">Cash flow statement<\/th>\n<th style=\"width: 109.318%; height: 23px;\">Amount ($)<\/th>\n<\/tr>\n<tr style=\"height: 10px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\"><strong>Cash flow from operating activities<\/strong><\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\">\u00a0<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\">Cash received from customers<\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\">30,000<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\">Cash paid to suppliers &amp; employees<\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\">(20,000)<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\">Interest paid<\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\">(1,000)<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\"><strong>Net cash flow from operating activities<\/strong><\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\"><strong>9,000<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\"><strong>Cash flow from investing activities<\/strong><\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\">\u00a0<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\">Buying new equipment<\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\">(5,000)<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\">Selling old equipment<\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\">1,000<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\"><strong>Net cash flow from financing activities<\/strong><\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\">(4,000)<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\"><strong>Cash flow from financing activities<\/strong><\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\">\u00a0<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\">Proceeds from a loan<\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\">10,000<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\">Repaying loan<\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\">(2,000)<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\"><strong>Net cash flow from financing activities<\/strong><\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\"><strong>8,000<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\"><strong>Net increase in cash for the month<\/strong><\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\"><strong>13,000<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\"><strong>Opening cash balance<\/strong><\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\"><strong>2,000<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 49.888%; height: 51px;\" width=\"312\"><strong>Closing cash balance<\/strong><\/td>\n<td style=\"width: 109.318%; height: 51px;\" width=\"312\"><strong>15,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong style=\"color: #333333; font-size: 26px;\">How to prepare a cash flow statement<\/strong><\/p>\n<ol>\n<li><strong>Collect all financial data:<\/strong> Gather your business\u2019s profit and loss statement, balance sheet, and other financial documents showing cash inflows and outflows.<\/li>\n<li><strong>Organise cash flow activities:<\/strong> Separate your cash flow into three sections: operating, investing, and financing activities. Each section should include only relevant cash transactions.<\/li>\n<li><strong>Adjust for non-cash items:<\/strong> Non-cash items or cash equivalents like depreciation and amortisation should be added back into the cash flow from operating activities, as they don\u2019t affect the actual movement of cash.<\/li>\n<li><strong>Calculate net cash flow:<\/strong> Subtract the cash outflows from the inflows for each section to determine the net cash flow.<\/li>\n<li><strong>Total cash flow:<\/strong> Add the net cash flow from operating, investing, and financing activities to find the overall cash flow for the period. Add this to your opening cash balance to calculate the closing cash balance.<\/li>\n<\/ol>\n<p><strong style=\"color: #333333; font-size: 26px;\"><br \/>Direct method vs indirect method of cash flow<\/strong><\/p>\n<ul>\n<li><strong>Direct method:<\/strong> List all the individual cash inflows and outflows from your operating activities, including customer receipts and supplier payments. This method is more detailed but also more complex to prepare.<\/li>\n<li><strong>Indirect method:<\/strong> Start with the net profit from your profit and loss statement and adjust for non-cash items, such as depreciation and changes to your working capital. This method is easier to prepare, which is why it\u2019s more commonly used by time-poor small business owners.<\/li>\n<\/ul>\n<h2><strong><br \/>Cash flow vs profit<\/strong><\/h2>\n<p>Many small business owners confuse cash flow with profit, which can cause headaches later on. Profit is the amount of money left over after all expenses have been deducted from revenue, while cash flow is the actual movement of cash in and out of your business.<\/p>\n<p>In context, your company can be profitable but still struggle with cash flow if its income is tied up in receivables or if you have big upfront expenses. Conversely, a business with strong cash flow might not be profitable with large ongoing costs. That\u2019s why staying on top of both your cash flow and profit is so important.<\/p>\n<p>Preparing a cash flow statement isn\u2019t as complex as you might imagine. When you get into the habit of doing it every month, you can make smarter financial decisions about the future of your business.<\/p>\n<p>[\/et_pb_text][ba_social_share icon_bg=&#8221;#03002e&#8221; icon_padding=&#8221;10px|12px|10px|12px|true|true&#8221; layout=&#8221;classic&#8221; show_text=&#8221;off&#8221; btn_padding=&#8221;0px|0px|0px|0px|false|false&#8221; btn_bg_color=&#8221;RGBA(255,255,255,0)&#8221; _builder_version=&#8221;4.23&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;50px||||false|false&#8221; custom_padding=&#8221;25px||||false|false&#8221; custom_css_before=&#8221;    content: %22SHARE THIS%22;||    font-size: 16px;||    font-weight: 700;||    line-height: 22px;||    letter-spacing: 0em;||    text-align: center;||    color: #ff5447;||    margin-bottom: 10px;||    display: inline-flex;||    position: absolute;||    margin-top: 10px;&#8221; border_width_top_main=&#8221;1px&#8221; border_color_top_main=&#8221;#e4e4e4&#8243; border_radii_icon=&#8221;on|5px|5px|5px|5px&#8221; global_colors_info=&#8221;{}&#8221; custom_css_before_last_edited=&#8221;off|desktop&#8221;][ba_social_share_child _builder_version=&#8221;4.23&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_social_share_child][ba_social_share_child network_type=&#8221;facebook&#8221; _builder_version=&#8221;4.23&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_social_share_child][ba_social_share_child network_type=&#8221;linkedin&#8221; _builder_version=&#8221;4.23&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_social_share_child][ba_social_share_child network_type=&#8221;email&#8221; _builder_version=&#8221;4.23&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_social_share_child][\/ba_social_share][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cash flow is essential to your business, but don\u2019t confuse it with profit. Here\u2019s the difference.<\/p>\n","protected":false},"author":35,"featured_media":283253,"menu_order":0,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"sbh_category":[201],"class_list":["post-283234","sbh","type-sbh","status-publish","format-standard","has-post-thumbnail","hentry","sbh_category-financial"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cash Flow Statement: What Is It And Examples<\/title>\n<meta name=\"description\" content=\"Cash flow is essential to your business, but don\u2019t confuse it with profit. 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