MIS Reports | Cash Flow Statement

Cash flow statement, live from the ledger. Direct or indirect, both ready.

Operating, investing and financing flows generated from the operating ledger. Direct and indirect methods both supported, both reconciled to bank movements. Schedule III, Ind-AS and IFRS layouts available. Drill from any flow line to the underlying receipts and payments.

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How it works

From ledger movement to cash flow line.

Step 01

Movements classified at posting

Every cash movement is classified at posting time as operating, investing or financing per Ind-AS 7 / AS-3. The classification follows the GL coding and the transaction type.

Step 02

Direct method built from receipts and payments

The direct method aggregates customer receipts, supplier payments, employee payments, tax payments and other operating cash flows directly from the bank movements.

Step 03

Indirect method derived from P&L

The indirect method starts with profit before tax and adjusts for depreciation, working capital movements and non-cash items. Both methods reconcile to the same closing cash position.

Step 04

Drill to the underlying

Click any cash flow line; the underlying receipts and payments surface. The audit trail follows the drill all the way to the source bill or invoice.

What the system does

Capability, input, output.

Capability	Input	Output
Operating, investing, financing	GL coding + transaction type	Three-section cash flow statement
Direct method	Bank receipts and payments	Direct-method cash flow
Indirect method	P&L + working-capital movements	Indirect-method cash flow
Layout selector	Schedule III, Ind-AS, IFRS	GAAP-aligned presentation
Reconciliation	Direct vs indirect	Both reconcile to closing cash
Drill-down	Cash flow line	Underlying receipts / payments

Operating, investing, financing

Input

GL coding + transaction type

Output

Three-section cash flow statement
Direct method

Input

Bank receipts and payments

Output

Direct-method cash flow
Indirect method

Input

P&L + working-capital movements

Output

Indirect-method cash flow
Layout selector

Input

Schedule III, Ind-AS, IFRS

Output

GAAP-aligned presentation
Reconciliation

Input

Direct vs indirect

Output

Both reconcile to closing cash
Drill-down

Input

Cash flow line

Output

Underlying receipts / payments

Compliance + integrations

Cash flow done by the standard.

AS-3 for non-Ind-AS entities, Ind-AS 7 for Ind-AS entities, IFRS for foreign-parent groups. The standard determines the classification; the ledger determines the numbers; the layout follows the entity GAAP.

Regulations we work within

AS-3 (Cash Flow Statements)

Direct and indirect methods supported for non-Ind-AS entities.
Ind-AS 7

Operating, investing, financing classification for Ind-AS entities.
IFRS IAS 7

Foreign-parent group consolidation layouts.
Schedule III

Cash flow disclosure within Indian financial statements.

Connects to

Connected banking Direct-method source data
Operating ledger Indirect-method source data

Cash Flow Statement FAQ

What buyers ask.

Direct vs indirect method. Which one should we file?

AS-3 and Ind-AS 7 allow both; most Indian companies file the indirect method because it ties cleanly to the P&L. Some sectors (banks, NBFCs) prefer the direct method because it shows actual cash flows. The platform produces both; you choose which to file.

How is the cash flow reconciled to the bank movements?

Closing cash and cash equivalents on the cash flow tie to the bank reconciliation closing balance for the period. A reconciliation note bridges any differences (FX revaluation on bank, restricted cash, overdrafts treated as cash equivalents per Ind-AS 7).

For groups, do we get a consolidated cash flow?

Yes. The consolidated cash flow handles intercompany cash movements (eliminated), foreign subsidiary translation and minority interest. Operating, investing and financing flows aggregate at the group level with the FX-translation effect surfaced.

Related features

Bring last quarter ledger. See the cash flow regenerate.

Connect one entity, free. Both the direct and the indirect method generate from your ledger. Drill into any line to follow the cash from source to bank.