Cash Flow Statement
Finance > Reports > Cash Flow Statement
Cash Flow Statement
The Cash Flow Statement shows how cash moves through your dive center over a period. It breaks down cash inflows and outflows into operating, investing, and financing activities.
Prerequisites
FINANCE_VIEWpermission to view reports.Transactions recorded for the desired period.
Cash and bank accounts configured in your Chart of Accounts.
## Overview
While the Profit and Loss report shows profitability on an accrual basis, the Cash Flow Statement focuses on actual cash movement. A profitable business can still run out of cash. This report helps you monitor liquidity.
The report is derived from your transaction data and organized into three sections:
Operating Activities — Cash from day-to-day business operations.
Investing Activities — Cash spent on or received from long-term assets.
Financing Activities — Cash from loans, investments, or distributions.
Generating the Report
Navigate to Finance > Reports.
Select Cash Flow Statement.
Set the Start Date and End Date for the period.
Click Generate.
Reading the Report
Operating Activities
This section shows cash generated or used by your core business operations.
Cash In: Client payments for courses, rentals, retail sales, and trips.
Cash Out: Payments to suppliers, staff wages, rent, utilities, and insurance.
Net Operating Cash Flow: The difference. A positive number means operations generate cash.
Investing Activities
This section covers cash related to long-term assets.
Cash In: Proceeds from selling equipment, boats, or property.
Cash Out: Purchases of new equipment, boats, or property.
Net Investing Cash Flow: The difference.
Financing Activities
This section tracks cash from funding sources.
Cash In: Loan proceeds, owner capital contributions.
Cash Out: Loan repayments, owner distributions or dividends.
Net Financing Cash Flow: The difference.
Net Cash Change
The total of all three sections. This represents the overall increase or decrease in cash during the period.
The report also shows:
Opening Cash Balance: Cash at the start of the period.
Closing Cash Balance: Cash at the end of the period (opening balance plus net change).
Exporting the Report
Generate the report.
Click Export.
Select PDF or CSV format.
The file downloads to your device.
Tips
Run this report monthly alongside the Profit and Loss to get a complete picture.
Pay close attention to operating cash flow. Negative operating cash flow over multiple periods is a warning sign.
Use this report to plan for large purchases or seasonal slowdowns.
Compare the closing cash balance to your actual bank balance as a quick sanity check.
Troubleshooting
Cash flow does not match bank balance
The report reflects transaction records, not bank feeds. Ensure all transactions are recorded. See Bank Reconciliation.
All values are zero
Verify transactions exist for the selected period. Check that cash and bank accounts are active.
Operating cash flow is negative despite profit
This is possible with accrual accounting. You may have outstanding receivables. Check unpaid invoices.
Categories seem incorrect
Cash flow categories depend on account types. Verify your accounts are correctly typed in the Chart of Accounts.
Related Pages
Next Steps
Reconcile Bank Accounts to verify that your cash flow records match your bank statements.
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