Cash flow statement template
A cash flow statement in Excel with operating, investing and financing sections, net change in cash and the ending balance from the beginning balance.
- ๐บ๐ธ US format ยท Letter size
- Free
This is a sample form. Check tax amounts against IRS rules and your accountant's advice.
Pick your options and the preview updates. The file opens in Excel, Google Sheets or Numbers.
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Sheets
- How to use
- Cash flow: operating activities (net income, depreciation, changes in receivables, inventory, payables, other), investing (equipment purchases, asset sales), financing (loan proceeds and payments, owner contributions and draws), net cash from each section, net change in cash, beginning cash, ending cash. Monthly layout: 12 columns plus Total, each month starting from the prior month's ending cash
Color key
- Yellow cells: fill these in
- Blue cells: formulas, leave them as they are
- Gray rows: examples you can delete
Signs matter
Cash that left the business is typed as a negative number, so a $12,500 equipment purchase is -12500. Net income comes from the income statement for the same period, and ending cash should equal the bank balance on the last day. If it does not, something was left out or has the wrong sign.
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Cash flow statement: ________
| Line item | This period |
|---|---|
| Cash flows from operating activities | |
| Net income (from the income statement) | $38,400.00 |
| Depreciation and amortization | $4,200.00 |
| Decrease (increase) in accounts receivable | -$2,600.00 |
| Decrease (increase) in inventory | -$1,100.00 |
| Increase (decrease) in accounts payable | $900.00 |
| Other operating adjustments | |
| Net cash from operating activities | (auto) |
| Cash flows from investing activities | |
| Purchase of property and equipment (negative) | -$12,500.00 |
| Proceeds from sale of assets | |
| Net cash from investing activities | (auto) |
| Cash flows from financing activities | |
| Loan proceeds | $10,000.00 |
| Loan principal payments (negative) | -$6,400.00 |
| Owner contributions or stock issued | |
| Owner draws or dividends (negative) | -$24,000.00 |
| Net cash from financing activities | (auto) |
| NET CHANGE IN CASH | (auto) |
| Beginning cash | $11,550.00 |
| ENDING CASH | (auto) |
This shows the first part of each sheet as it prints on Letter paper. The file also has a how-to sheet and formulas, and every column fits one page width when you print from Excel.
How to use it
Choose one period or 12 months, type the business name and the period, and you get the three sections every cash flow statement has. Operating starts from net income and adjusts for depreciation and the changes in receivables, inventory and payables. Investing holds equipment purchases and asset sales. Financing holds loans in and out and what the owner put in or took out. Each section has a net cash formula, then net change in cash, beginning cash and ending cash.
In the monthly layout, month 1 beginning cash is typed and every later month starts from the ending cash of the month before, so a wrong sign in March shows up in every month after it. The Total column sums the year.
Things to watch
Cash paid out is negative. The sample column shows the pattern: loan proceeds positive, loan payments negative, owner draws negative. Depreciation is added back because it reduced net income without any cash leaving. When ending cash does not match the bank statement, check that loan principal is here rather than on the income statement and that the receivable and inventory changes have the sign the label asks for. Use the balance sheet template for the period start and end to get the working capital changes.
Calculators that go with this
Frequently asked questions
Where do the working capital changes come from?
Compare the balance sheet at the start and the end of the period. Receivables up by $2,600 means customers owe you more, so cash is lower: type -2600. Payables up by $900 means you have not paid that cash yet: type 900.
Direct or indirect method?
This is the indirect method, which starts from net income and adjusts it. It is what accounting software and most lenders expect from a small business. The direct method lists cash received from customers and cash paid to suppliers instead; the net cash from operations is the same.
Does it work in Google Sheets?
Yes. The formulas are SUM and cell references, which work the same in Google Sheets. Keep the sign convention when you type over the sample.
Is what I type saved anywhere?
No. Everything stays in your browser and nothing is sent to our server. If you refresh the page it is gone, so print, save a PDF or download the DOCX when you are done.