Advanced Analysis

Indirect Cash Flow Builder

Build a complete Indirect Method Cash Flow Statement (CFO/CFI/CFF). Dynamic working capital items, quality of earnings check (CFO/PAT ratio), and formatted IAS 7-style output.

Open in Journal Entries Playground

Indirect Method: Start with Net Profit, add back non-cash items, adjust for working capital changes to arrive at CFO. CFI covers capital expenditure, CFF covers debt and equity movements.

A. Operating Activities

Net Profit / PAT (₹) *

Add: Depreciation (₹)

Add: Amortization (₹)

Add: Loss on Sale of Assets (₹)

Working Capital Changes

+ = Increase in liability / Decrease in asset (cash inflow) | − = Increase in asset / Decrease in liability (cash outflow)

B. Investing Activities

Purchase of Fixed Assets (₹)

Sale of Assets Proceeds (₹)

Capital WIP (net increase) (₹)

Investment Purchases (₹)

Investment Proceeds (₹)

C. Financing Activities

New Loans Taken (₹)

Loans Repaid (₹)

Dividend Paid (₹)

Equity Raised (₹)

Opening Cash Balance (₹)

For general guidance only. Consult your CA for advice specific to your situation.