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With a writing history at S&P Global, EdgeProp, Indeed, Prudential, and others, Aaron leverages finance knowledge and business insights to help businesses improve productivity and performance.","https:\u002F\u002Fwww.linkedin.com\u002Fin\u002Faaron-oh","Writer","aaron-oh",[1081,1091,1099,1118,1137,1145,1153,1161,1170,1178,1186,1194,1202,1210,1218,1226,1245,1253,1261,1269,1277,1285,1295,1303,1311,1319,1327,1335,1343,1350,1358,1366,1374,1382,1390,1398,1551,1559,1567,1575,1583,1591,1599,1607,1615,1623,1631,1639,1647,1655,1663,1671,1679,1687,1695,1703,1711,1719,1728,1736,1744,1752,1760,1768,1776,1784,1792,1800,1808,1816,1824,1832,1850,1869,1888,1917],{"_key":1082,"_type":143,"children":1083,"markDefs":1089,"style":1090},"k2",[1084],{"_key":1085,"_type":147,"marks":1086,"text":1088},"k1",[1087],"strong","Introduction to cash flow statement",[],"h2",{"_key":1092,"_type":143,"children":1093,"markDefs":1098,"style":164},"k5",[1094],{"_key":1095,"_type":147,"marks":1096,"text":1097},"k4",[],"But first, what is a cash flow statement?",[],{"_key":1100,"_type":143,"children":1101,"markDefs":1115,"style":164},"k13",[1102,1106,1111],{"_key":1103,"_type":147,"marks":1104,"text":1105},"k10",[],"As we explained in a previous article, '",{"_key":1107,"_type":147,"marks":1108,"text":1110},"k11",[1109],"k7","What Is A Cash Flow Statement And How Do You Prepare One?'",{"_key":1112,"_type":147,"marks":1113,"text":1114},"k12",[],", a cash flow statement is a record of cash movements in and out of a company during a reporting period.",[1116],{"_key":1109,"_type":161,"externalUrl":1117,"linkType":163},"https:\u002F\u002Faspireapp.com\u002Fblog\u002Fwhat-is-cash-flow-statement-and-how-to-prepare",{"_key":1119,"_type":143,"children":1120,"markDefs":1134,"style":164},"k21",[1121,1125,1130],{"_key":1122,"_type":147,"marks":1123,"text":1124},"k18",[],"Unlike an income statement that indicates revenue and overall profitability and a ",{"_key":1126,"_type":147,"marks":1127,"text":1129},"k19",[1128],"k15","balance sheet ",{"_key":1131,"_type":147,"marks":1132,"text":1133},"k20",[],"that summarises a company's assets, liabilities, and equity, a cash flow statement presents businesses with a clear picture of their liquidity. This also helps stakeholders and investors assess the company's ability to fund its operations, fulfil debt obligations, and invest in growing the business.",[1135],{"_key":1128,"_type":161,"externalUrl":1136,"linkType":163},"https:\u002F\u002Faspireapp.com\u002Fus\u002Fblog\u002Fassets-vs-liabilities",{"_key":1138,"_type":143,"children":1139,"markDefs":1144,"style":164},"k24",[1140],{"_key":1141,"_type":147,"marks":1142,"text":1143},"k23",[],"Cash flow statements offer deep insights into the areas a business spends cash or makes it. This is essential for effective financial decision-making and accurate evaluation of the business.",[],{"_key":1146,"_type":143,"children":1147,"markDefs":1152,"style":1090},"k27",[1148],{"_key":1149,"_type":147,"marks":1150,"text":1151},"k26",[1087],"Cash flow components",[],{"_key":1154,"_type":143,"children":1155,"markDefs":1160,"style":164},"k30",[1156],{"_key":1157,"_type":147,"marks":1158,"text":1159},"k29",[],"A cash flow statement has three main sections:",[],{"_key":1162,"_type":143,"children":1163,"markDefs":1168,"style":1169},"k33",[1164],{"_key":1165,"_type":147,"marks":1166,"text":1167},"k32",[1087],"Operating activities",[],"h3",{"_key":1171,"_type":143,"children":1172,"markDefs":1177,"style":164},"k36",[1173],{"_key":1174,"_type":147,"marks":1175,"text":1176},"k35",[],"These are a company's core business operations, or its primary revenue-generating activities. Operating cash flow includes cash inflows from sales revenue, interest, dividends, and other cash receipts. Cash outflows or operating expenses include salaries, payments to suppliers, income tax, and utilities.",[],{"_key":1179,"_type":143,"children":1180,"markDefs":1185,"style":1169},"k39",[1181],{"_key":1182,"_type":147,"marks":1183,"text":1184},"k38",[1087],"Investing activities",[],{"_key":1187,"_type":143,"children":1188,"markDefs":1193,"style":164},"k42",[1189],{"_key":1190,"_type":147,"marks":1191,"text":1192},"k41",[],"This section is linked to the company's long-term investments. It tracks cash spent on making business acquisitions, loan payments, investment in securities, capital expenditure, etc, and cash received from the sale of assets, divestiture of subsidiaries, collection on loans, and so on.",[],{"_key":1195,"_type":143,"children":1196,"markDefs":1201,"style":1169},"k45",[1197],{"_key":1198,"_type":147,"marks":1199,"text":1200},"k44",[1087],"Financing activities",[],{"_key":1203,"_type":143,"children":1204,"markDefs":1209,"style":164},"k48",[1205],{"_key":1206,"_type":147,"marks":1207,"text":1208},"k47",[],"The financing activities section covers cash spent on and received from external financing. Financing cash flow examples include earnings from loans, investment, dividend payments, and stock sales, and expenses on account of debt repayment, dividend disbursal to investors, and stock buybacks.",[],{"_key":1211,"_type":143,"children":1212,"markDefs":1217,"style":1090},"k51",[1213],{"_key":1214,"_type":147,"marks":1215,"text":1216},"k50",[1087],"Direct method",[],{"_key":1219,"_type":143,"children":1220,"markDefs":1225,"style":164},"k54",[1221],{"_key":1222,"_type":147,"marks":1223,"text":1224},"k53",[],"The direct method for calculating cash flow from operating activities only covers actual cash transactions, such as cash received from customers or paid to employees, vendors, and as interest. By deducting actual cash outflow from actual cash inflow, you arrive at net cash flow from operating activities.",[],{"_key":1227,"_type":143,"children":1228,"markDefs":1242,"style":164},"k62",[1229,1233,1238],{"_key":1230,"_type":147,"marks":1231,"text":1232},"k59",[],"The direct method uses cash-basis accounting, which records earnings and expenses only when they are received and paid, respectively. By focusing solely on cash in hand, a direct cash flow statement presents the most straightforward view of a company's cash position. It is mostly used by cash-only businesses. It also suits small businesses and",{"_key":1234,"_type":147,"marks":1235,"text":1237},"k60",[1236],"k56"," start-ups",{"_key":1239,"_type":147,"marks":1240,"text":1241},"k61",[],", which need to know exactly how much cash is available so that they can pay their bills on time.",[1243],{"_key":1236,"_type":161,"externalUrl":1244,"linkType":163},"https:\u002F\u002Faspireapp.com\u002Fblog\u002Fexample-of-a-cash-flow-statement-for-startup-business",{"_key":1246,"_type":143,"children":1247,"markDefs":1252,"style":164},"k65",[1248],{"_key":1249,"_type":147,"marks":1250,"text":1251},"k64",[],"The greatest advantage of the direct cash flow method is that it accounts for individual transactions, allowing businesses to identify activities that are driving or draining cash.",[],{"_key":1254,"_type":143,"children":1255,"markDefs":1260,"style":164},"k68",[1256],{"_key":1257,"_type":147,"marks":1258,"text":1259},"k67",[],"However, the direct cash flow method is time-consuming and complicated as it requires every single transaction to be documented. This number can often run into the hundreds and thousands.",[],{"_key":1262,"_type":143,"children":1263,"markDefs":1268,"style":164},"k71",[1264],{"_key":1265,"_type":147,"marks":1266,"text":1267},"k70",[],"Direct cash flow statements might be viewed as inaccurate by some as they don't account for accrued accounts payable and accounts receivable. In accrual-basis accounting, earnings are documented at the moment they are owed to the company, not when they are paid. Similarly, expenses are noted at the time the company owes them, not when it pays them.",[],{"_key":1270,"_type":143,"children":1271,"markDefs":1276,"style":1090},"k74",[1272],{"_key":1273,"_type":147,"marks":1274,"text":1275},"k73",[1087],"How to prepare a direct cash flow statement",[],{"_key":1278,"_type":143,"children":1279,"markDefs":1284,"style":164},"k77",[1280],{"_key":1281,"_type":147,"marks":1282,"text":1283},"k76",[],"Here are the steps to create a direct cash flow statement, with an example:",[],{"_key":1286,"_type":143,"children":1287,"level":1292,"listItem":1293,"markDefs":1294,"style":164},"k80",[1288],{"_key":1289,"_type":147,"marks":1290,"text":1291},"k79",[],"List all cash received from customers, excluding sales on credit",1,"number",[],{"_key":1296,"_type":143,"children":1297,"level":1292,"listItem":1293,"markDefs":1302,"style":164},"k83",[1298],{"_key":1299,"_type":147,"marks":1300,"text":1301},"k82",[],"List interest and dividend payments received",[],{"_key":1304,"_type":143,"children":1305,"level":1292,"listItem":1293,"markDefs":1310,"style":164},"k86",[1306],{"_key":1307,"_type":147,"marks":1308,"text":1309},"k85",[],"List all cash payments to employees and suppliers",[],{"_key":1312,"_type":143,"children":1313,"level":1292,"listItem":1293,"markDefs":1318,"style":164},"k89",[1314],{"_key":1315,"_type":147,"marks":1316,"text":1317},"k88",[],"Calculate all loan, interest, and tax payments made",[],{"_key":1320,"_type":143,"children":1321,"level":1292,"listItem":1293,"markDefs":1326,"style":164},"k92",[1322],{"_key":1323,"_type":147,"marks":1324,"text":1325},"k91",[],"Separately, add up total cash paid and cash spent",[],{"_key":1328,"_type":143,"children":1329,"level":1292,"listItem":1293,"markDefs":1334,"style":164},"k95",[1330],{"_key":1331,"_type":147,"marks":1332,"text":1333},"k94",[],"Subtract total cash outflow from cash inflow to calculate net cash flow",[],{"_key":1336,"_type":143,"children":1337,"level":1292,"listItem":1293,"markDefs":1342,"style":164},"k98",[1338],{"_key":1339,"_type":147,"marks":1340,"text":1341},"k97",[],"Add up cash flow from investing and financing activities",[],{"_key":1344,"_type":1345,"html":1346},"k99","htmlEmbed",{"_type":1347,"code":1348,"language":1349},"code","\u003Ctable class=\"table1\">\n    \u003Ctbody>\n      \u003Ctr>\u003Ctd>\u003Cb>Annual cash flow statement\u003C\u002Fb>\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>\u003Cb>Operating activities\u003C\u002Fb> (in SGD)\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>Cash payments from customers 2,000,000\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>Cash paid to suppliers (500,000)\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>Salaries paid (350,000)\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>Income tax paid (150,000)\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>Interest payments made (10,000)\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>Net cash flow from operating activities 990,000\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>\u003Cb>Investing activities\u003C\u002Fb>\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>Assets purchase (200,000)\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>\u003Cb>Financing activities\u003C\u002Fb>\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>Debt payments (25,000)\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>\u003Cb>Net increase in cash\u003C\u002Fb> 765,000\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>\u003Cb>Opening cash balance\u003C\u002Fb> 320,000\u003C\u002Ftd>\u003C\u002Ftr>\n      \u003Ctr>\u003Ctd>\u003Cb>Closing cash balance\u003C\u002Fb> 445,000\u003C\u002Ftd>\u003C\u002Ftr>\n    \u003C\u002Ftbody>\n  \u003C\u002Ftable>","html",{"_key":1351,"_type":143,"children":1352,"markDefs":1357,"style":1090},"k102",[1353],{"_key":1354,"_type":147,"marks":1355,"text":1356},"k101",[1087],"Indirect method",[],{"_key":1359,"_type":143,"children":1360,"markDefs":1365,"style":164},"k105",[1361],{"_key":1362,"_type":147,"marks":1363,"text":1364},"k104",[],"Unlike the direct method, the indirect cash flow method accounts for accruals. An indirect cash flow statement is also comparatively easier to prepare because it starts with net income, which is found in the income statement and also called net profit., So, you take net income and adjust for non-cash transactions such as accounts receivable, accounts payable, depreciation, amortisation, changes in inventory, and so on. Because it is aligned with existing financial statements, an indirect cash flow statement is faster and easier to verify and audit as well.",[],{"_key":1367,"_type":143,"children":1368,"markDefs":1373,"style":164},"k108",[1369],{"_key":1370,"_type":147,"marks":1371,"text":1372},"k107",[],"The indirect cash flow method is widely used due to the prevalence of accrual-basis accounting, which is encouraged by the International Financial Reporting Standards.",[],{"_key":1375,"_type":143,"children":1376,"markDefs":1381,"style":164},"k111",[1377],{"_key":1378,"_type":147,"marks":1379,"text":1380},"k110",[],"The indirect cash flow method lacks the detailed insights provided by the direct cash flow method as it does not provide a breakdown of each transaction. Instead, it offers a broader, more strategic view of a company's financial health. Also, the non-cash adjustments on an indirect cash flow statement can give a distorted reading – for example, adding depreciation to net income might suggest healthy cash flow even when the company is facing a liquidity crunch.",[],{"_key":1383,"_type":143,"children":1384,"markDefs":1389,"style":1090},"k114",[1385],{"_key":1386,"_type":147,"marks":1387,"text":1388},"k113",[1087],"Direct and indirect cash management",[],{"_key":1391,"_type":143,"children":1392,"markDefs":1397,"style":164},"k117",[1393],{"_key":1394,"_type":147,"marks":1395,"text":1396},"k116",[],"While the direct and indirect methods take different routes to calculating operating cash flow, they arrive at the same net cash flow. Some points on which the direct and indirect methods differ:",[],{"_key":1399,"_type":1400,"columnHeaders":1401,"hasColumnTitles":602,"hasRowTitles":119,"rows":1410},"k118","richTableBlock",[1402,1406,1407],{"_key":1085,"_type":1403,"cellIndex":1404,"title":1405},"columnHeader",0,"",{"_key":1082,"_type":1403,"cellIndex":1292,"title":1216},{"_key":1408,"_type":1403,"cellIndex":1409,"title":1356},"k3",2,[1411,1442,1469,1498,1525],{"_key":1095,"_type":1412,"cells":1413},"row",[1414,1424,1434],{"_key":1092,"_type":1415,"content":1416},"richTableCell",[1417],{"_key":1236,"_type":143,"children":1418,"markDefs":1423,"style":164},[1419],{"_key":1420,"_type":147,"marks":1421,"text":1422},"k55",[1087],"Approach",[],{"_key":1425,"_type":1415,"content":1426},"k8",[1427],{"_key":1230,"_type":143,"children":1428,"markDefs":1433,"style":164},[1429],{"_key":1430,"_type":147,"marks":1431,"text":1432},"k58",[],"Lists all actual cash operating expenses and receipts, making it heavy on financial data",[],{"_key":1107,"_type":1415,"content":1435},[1436],{"_key":1227,"_type":143,"children":1437,"markDefs":1441,"style":164},[1438],{"_key":1239,"_type":147,"marks":1439,"text":1440},[],"Starts with net income and adjusts for non-cash items",[],{"_key":1443,"_type":1412,"cells":1444},"k14",[1445,1453,1461],{"_key":1128,"_type":1415,"content":1446},[1447],{"_key":1246,"_type":143,"children":1448,"markDefs":1452,"style":164},[1449],{"_key":1249,"_type":147,"marks":1450,"text":1451},[1087],"Accounting standards",[],{"_key":1122,"_type":1415,"content":1454},[1455],{"_key":1254,"_type":143,"children":1456,"markDefs":1460,"style":164},[1457],{"_key":1257,"_type":147,"marks":1458,"text":1459},[],"Uses cash-basis accounting",[],{"_key":1119,"_type":1415,"content":1462},[1463],{"_key":1262,"_type":143,"children":1464,"markDefs":1468,"style":164},[1465],{"_key":1265,"_type":147,"marks":1466,"text":1467},[],"Uses accrual-basis accounting",[],{"_key":1138,"_type":1412,"cells":1470},[1471,1480,1489],{"_key":1472,"_type":1415,"content":1473},"k25",[1474],{"_key":1270,"_type":143,"children":1475,"markDefs":1479,"style":164},[1476],{"_key":1273,"_type":147,"marks":1477,"text":1478},[1087],"Ease of preparation",[],{"_key":1481,"_type":1415,"content":1482},"k28",[1483],{"_key":1278,"_type":143,"children":1484,"markDefs":1488,"style":164},[1485],{"_key":1281,"_type":147,"marks":1486,"text":1487},[],"Complex, time-consuming as all cash moves must be tracked with precision",[],{"_key":1490,"_type":1415,"content":1491},"k31",[1492],{"_key":1286,"_type":143,"children":1493,"markDefs":1497,"style":164},[1494],{"_key":1289,"_type":147,"marks":1495,"text":1496},[],"Easier, faster as it is based on existing financial statements",[],{"_key":1499,"_type":1412,"cells":1500},"k34",[1501,1509,1517],{"_key":1174,"_type":1415,"content":1502},[1503],{"_key":1296,"_type":143,"children":1504,"markDefs":1508,"style":164},[1505],{"_key":1299,"_type":147,"marks":1506,"text":1507},[1087],"Accuracy",[],{"_key":1182,"_type":1415,"content":1510},[1511],{"_key":1304,"_type":143,"children":1512,"markDefs":1516,"style":164},[1513],{"_key":1307,"_type":147,"marks":1514,"text":1515},[],"Presents accurate picture of daily cash movement",[],{"_key":1190,"_type":1415,"content":1518},[1519],{"_key":1312,"_type":143,"children":1520,"markDefs":1524,"style":164},[1521],{"_key":1315,"_type":147,"marks":1522,"text":1523},[],"Less detailed, presents a broader and more long-term perspective",[],{"_key":1198,"_type":1412,"cells":1526},[1527,1535,1543],{"_key":1195,"_type":1415,"content":1528},[1529],{"_key":1320,"_type":143,"children":1530,"markDefs":1534,"style":164},[1531],{"_key":1323,"_type":147,"marks":1532,"text":1533},[1087],"Preference",[],{"_key":1203,"_type":1415,"content":1536},[1537],{"_key":1328,"_type":143,"children":1538,"markDefs":1542,"style":164},[1539],{"_key":1331,"_type":147,"marks":1540,"text":1541},[],"Used by cash-heavy businesses and small businesses with comparatively fewer transactions",[],{"_key":1211,"_type":1415,"content":1544},[1545],{"_key":1336,"_type":143,"children":1546,"markDefs":1550,"style":164},[1547],{"_key":1339,"_type":147,"marks":1548,"text":1549},[],"Widely used, especially by large corporations",[],{"_key":1552,"_type":143,"children":1553,"markDefs":1558,"style":1090},"k121",[1554],{"_key":1555,"_type":147,"marks":1556,"text":1557},"k120",[1087],"Cash flow analysis",[],{"_key":1560,"_type":143,"children":1561,"markDefs":1566,"style":164},"k124",[1562],{"_key":1563,"_type":147,"marks":1564,"text":1565},"k123",[],"The next step after preparing a cash flow statement is to interpret it. A company's financial statements hold valuable insights, which can be brought to the surface with an analysis.",[],{"_key":1568,"_type":143,"children":1569,"markDefs":1574,"style":164},"k127",[1570],{"_key":1571,"_type":147,"marks":1572,"text":1573},"k126",[],"An analysis reveals where money is coming from – is it from sales or from loans and investment? It indicates whether a company is in a state of growth or decline. These interpretations help companies identify areas of improvement and opportunity and make informed financial decisions on a range of subjects, from budgeting and workforce planning to operations, investments, debt, and more.",[],{"_key":1576,"_type":143,"children":1577,"markDefs":1582,"style":164},"k130",[1578],{"_key":1579,"_type":147,"marks":1580,"text":1581},"k129",[],"Cash flow is typically positive or negative. Positive means more money flowing in than out. It's the reverse for negative. A negative figure can deter investors while a positive number can indicate a company is on the pathway of growth. However, a proper analysis is needed to unveil the underlying causes behind the numbers. Negative cash flow, for example, might be due to heavy investments with an eye on future growth and, therefore, not necessarily bad. Similarly, a positive number might be because the business is stagnant and not making any investments.",[],{"_key":1584,"_type":143,"children":1585,"markDefs":1590,"style":1090},"k133",[1586],{"_key":1587,"_type":147,"marks":1588,"text":1589},"k132",[1087],"Cash flow projections",[],{"_key":1592,"_type":143,"children":1593,"markDefs":1598,"style":164},"k136",[1594],{"_key":1595,"_type":147,"marks":1596,"text":1597},"k135",[],"Cash flow statements help predict cash levels in the future using anticipated outflows and inflows. This is called cash flow projection and it empowers companies to plan for the future. For example, if a company is considering entering a new market, it's a good idea to figure out the minimum liquidity it'll need to maintain for that period. Forecasting also optimises cash usage. 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