Cash Flow Statement
Where cash came from and where it went — operating, investing and financing, from opening to closing balance.
Enter inflows as positive numbers and outflows as negative (e.g. −25000 for equipment bought). Each section then nets itself.
Operating activities (day-to-day trading)
Investing activities (assets bought / sold)
Financing activities (loans, capital, drawings)
Cash summary
Closing cash
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Saved automatically in this browser as you type.
What is a cash flow statement?
A cash flow statement records the actual movement of money into and out of the business over a period, sorted into operating, investing and financing activities. It starts with the cash and bank balance on the first day and ends with the balance on the last, and every rupee of difference is explained by a line in between. That makes it the easiest statement to check: the closing figure should match the cash you count plus your bank balance on that date, after reconciling it.
Several everyday transactions move cash without touching profit. Repaying the principal of a business loan empties the bank account but never appears as an expense. A new oven or fridge paid for in full reaches the P&L only slowly, as depreciation. Money the owner withdraws for the household is not an expense either. Seeing these in one place explains why the bank balance can fall in months that the profit and loss account calls profitable.
Indian accounting standards (AS 3, or Ind AS 7 for companies that follow Ind AS) allow the operating section to be shown in two ways. The direct method lists cash received from customers and paid to suppliers and staff; the indirect method starts from net profit and adjusts for non-cash items and working capital changes. The starter lines in this tool follow the direct method, which is easier to fill from a cash book and bank passbook. Audited accounts often use the indirect method.
Inside the cash flow statement tool
Three activity sections
Operating, investing and financing each get their own lines and a net total, so you can see which part of the business used cash.
Opening to closing cash
Opening balance plus the net change in cash gives the closing figure, shown in green, or in red when it drops below zero.
Pull from the Cash Book
With your permission, totals every cash-in and cash-out entry in the Setu Cash Book into the operating section in one click.
Editable lines
Starter lines such as Cash from customers and Equipment purchased (−) can be renamed, and you can add or remove lines in any section.
A4 statement
Prints section subtotals, net change, opening and closing cash, with a footnote on the sign convention. Save it as a PDF from the print dialog.
CSV export
Downloads each line by section, plus opening cash, net change and closing cash, for a spreadsheet or your CA/CPA.
How to use the free cash flow statement maker
- 1Enter your business name, the period (for example FY 2025-26) and the opening cash balance, meaning cash in hand plus bank balance on the first day.
- 2Optional: if a Setu workspace (a saved Business Profile) exists on this device and you keep the Setu Cash Book, click Use workspace, then Pull operating cash from cash book to replace the operating lines with its cash-in and cash-out totals.
- 3Under Operating activities, enter money received from customers as a positive number, and payments to suppliers, staff, rent and GST as negative numbers.
- 4Under Investing activities, enter equipment or furniture bought as a negative number and the sale price of any asset you sold as a positive one.
- 5Under Financing activities, enter loans received and capital introduced as positive amounts, and loan repayments and owner's drawings as negative ones.
- 6Check the net figure for each section and the closing cash in the Cash summary, then click Print / PDF or Export CSV.
Before you trust the closing cash figure
- Closing cash should equal the cash counted in hand plus your bank balances on the last day of the period.
- After a cash book pull, take out any opening-balance entry, move loans, capital introduced and drawings to financing, and move equipment paid for in cash to investing.
- If your cash book records drawer cash only, add bank, UPI and card receipts and payments after a pull, and take out cash you deposited into your own bank account, which is only a transfer.
- Split each loan EMI into principal and interest: principal repaid is financing, and many CAs/CPAs show interest paid there too.
- Leave depreciation out, because it is a book entry and no cash moves.
- Count GST paid to the government as an operating outflow in the month you actually pay it.
Related tools for tracking cash
Frequently asked questions
Profit is an opinion, cash is a fact: a profitable business can still run out of cash if money is stuck in stock or unpaid invoices. The cash flow statement shows the actual movement.
Operating: day-to-day trading (customer receipts, supplier and salary payments). Investing: buying or selling assets. Financing: loans taken or repaid, capital introduced, drawings.
As negative numbers — e.g. −25000 for equipment purchased. Each section then nets itself and the statement runs from opening cash to closing cash.
Yes, it is free and there is no signup. The statement is saved automatically in this browser as you type and is not sent to any server. It keeps one statement at a time, so save a PDF or export a CSV before reusing it for another period. Opening it on another device or clearing site data starts a fresh statement.
Yes. Pull operating cash from cash book replaces every operating line with two: Cash received (cash book), the total of all cash-in entries, and Cash paid out (cash book), the total of all cash-out entries as a negative number. It covers every date in the cash book, not just your period. Investing and financing lines are left as they are.
A red closing figure means more cash went out than the opening balance plus everything that came in. Cash in hand cannot really go below zero, so usually an inflow is missing, such as a loan or capital introduced, the opening balance is wrong, or a payment has been entered twice. A bank overdraft is the one case where a negative balance can be genuine.
No. A cash book records each cash transaction on its date with a running balance. A cash flow statement summarises a whole period, covers bank as well as cash, and groups the movements into operating, investing and financing activities. The cash book is the daily record; the cash flow statement is the summary you show a lender or review at the end of the period.