Excel Skills Australia | Cash Flow Statement Template

This template enables users to automatically compile a complete cash flow statement by simply entering basic
information. The template includes a current and comparative financial period and detailed instructions on the calcul
on the cash flow statement. The template includes statements of cash flow that have been compiled based on both th

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Excel Skills Australia | Cash Flow Statement Template
Instructions
www.excel-skills.com

This template enables users to automatically compile a complete cash flow statement by simply entering basic inco
statement and balance sheet information. The template includes a current and comparative financial period and deta
instructions on the calculation of the line items that are included on the cash flow statement. The template inclu
statements of cash flow that have been compiled based on both the direct and indirect methods.

The following sheets are included in this template:

Info - this sheet includes all the input cells that are used in compiling the cash flow statement. User input consists of
income statement and a balance sheet as well as some additional information that is required in order to produce a cash f
statement.
Direct - this sheet includes a complete cash flow statement based on the direct method that is automatically calculated fr
the information that is entered on the Info sheet. No user input is required on this sheet.
Indirect - this sheet includes a complete cash flow statement based on the indirect method that is automatically calcula
from the information that is entered on the Info sheet. No user input is required on this sheet.

User Input

All the cells on the Info sheet that require user input are indicated by a yellow or green cell background in the column to
right of the appropriate input cell. The cells that are indicated in yellow require positive values to be entered, while the c
that are indicated in green require negative values to be entered. Cells that don't have aGETGET FULL
yellow or VERSION
FULL TO
green colour
VERSION TOnext to th
contain formulas and should be left unchanged. UNLOCK!
UNLOCK!

If you are concerned about replacing the formulas in the cells that do not require user input, we recommend that you pro
the sheet with a user defined password. Only valid input cells will then be available for user input. The Protect Sheet feat
can be accessed by selecting the Review tab on the ribbon and selecting the Protect Sheet option from the Changes sec
of the ribbon. You will then be required to enter and to confirm a user defined password (all input cells have already be
unlocked in order to allow user input).

The default reporting periods can be amended by simply entering a new year in cell B3. All the other cells in this template t
contain references to the reporting periods will automatically be amended.

The additional information section requires users to specify whether any business acquisitions, disposals of property, p
and equipment or raising of long term finance occurred during the current and previous financial periods. The default in
values in these cells can be replaced by nil values if they are not applicable.

You'll also notice that three years' balance sheet information is required in order to produce a cash flow statement w
accurate comparative data.

The balance sheet control total in row 48 has been added to the sheet in order to highlight an imbalance on the bala
sheet after entering the required balance sheet information. If an imbalance is encountered, the appropriate cells in this
will be highlighted in orange.

Similarly, the depreciation control total in row 49 will indicate if the sum of the depreciation that is specified in the inco
statement section and the accumulated depreciation that is specified in the Disposal of Property, Plant & Equipment sec
does not agree to the movement in the accumulated depreciation balance on the balance sheet. Any imbalance tha
encountered will also be highlighted in orange.

Cash Flow Statement Calculation

Page 2 of 11
Excel Skills Australia | Cash Flow Statement Template
Instructions
www.excel-skills.com

This section of the instructions provides more information on the calculations that are performed for each line item tha
included in the cash flow statements. Note that both cash flow statements are calculated automatically and no user inpu
therefore required on either the Direct or Indirect sheets.

Page 3 of 11
Excel Skills Australia | Cash Flow Statement Template
Instructions
www.excel-skills.com

Cash receipts from customers

This amount is calculated by adding the appropriate turnover amount to the opening accounts receivable balance and
accounts receivable balance that forms part of business acquisitions for the particular period. The closing accounts receiva
balance is then deducted from this total in order to calculate the amount of cash that has been received from customers.

Cash paid to suppliers and employees

This amount is determined by calculating the cash generated from operations and deducting the cash receipts fr
customers from this amount. The calculation of cash generated from operations is discussed in the next section.

An alternative calculation of the cash paid to suppliers and employees is as follows:

Profit before taxation
Less: Turnover
Add: Depreciation
Add: Interest expense
Less: Investment income
Add: Other non-cash items that are included in expenditure (for example: loss on disposal of equipment)
Add: Inventory opening balance
Less: Inventory closing balance
Add: Trade payables closing balance
Less: Trade payables opening balance

As you can see, this calculation is quite complicated and we therefore recommend calculating the cash generated fr
operations and then simply deducting the cash receipts from customers from this amount.

Cash generated from operations

A detailed calculation of this amount is included below the cash flow statement on the Direct sheet and at the top of the c
flow statement on the Indirect sheet. The calculation starts with the profit before taxation and all non-cash income
expenses and items that are included in other line items on the cash flow statement are then added back.

Investment income and interest expenses are added back because these items are included separately on the cash f
statement. The depreciation and profit or loss from sale of property, plant & equipment amounts are non-cash items and
therefore also added back.

The net effect of all working capital balances are then deducted in the calculation because these items also form par
operating cash flow. Note that an increase in accounts receivable and inventory results of an outflow of cash and sho
therefore be deducted. An increase in trade payables, however, results in an inflow of cash (because less payments
made to trade creditors) and should therefore be added in the calculation. A decrease in trade payables is therefore
outflow of cash and should be deducted.

Interest, Income tax and Dividends

Page 4 of 11
Excel Skills Australia | Cash Flow Statement Template
Instructions
www.excel-skills.com

These amounts are all calculated by adding the appropriate income statement amounts to the opening balance of
appropriate provisions (liabilities) and deducting the closing balance of the appropriate provisions from this calculation.
three amounts are negative because all three items result in an outflow of cash.

Business Acquisitions

This amount should be the total amount that was paid in order to acquire a new or existing business net of the cash amo
that was received from the business that was acquired.

Page 5 of 11
Excel Skills Australia | Cash Flow Statement Template
Instructions
www.excel-skills.com

Also note that the amounts that are included in each individual asset class should be added to the appropriate open
balance of the asset class in determining the increase or decrease in the balance of each asset class. For example
determining the increase in inventory, the inventory amount that forms part of the business acquisition section is added to
opening inventory balance on the balance sheet before deducting the closing inventory balance in order to determine
movement in inventory between the two financial years that are under review.

Purchase of property, plant and equipment

The amount of cash purchases of property plant & equipment is determined as follows:
Property, plant & equipment - closing balance at cost
Less: Property, plant & equipment - opening balance at cost
Less: Property, plant & equipment - acquired through business acquisitions
Add: Cost of assets that were sold during the period under review
Less: Acquisitions financed through financial leases

Note that the calculated amount is a cash outflow and should be included on the cash flow statement as a negative amo
and that financial leases do not result in an immediate outflow of cash and should therefore be excluded from this line ite
Payments of financial leases should be included under the financing activities section of the cash flow statement.

Also note that revaluations of property, plant and equipment should also be excluded from the cash flow statement
deducting the movement in the revaluation reserve in the above calculation.

Proceeds from sale of equipment

This amount is the cash amount that is received after the sale of equipment and is included in the Additional informa
section on the Info sheet.

Acquisition of portfolio investments

This amount is calculated by deducting the closing portfolio investment balance from the opening portfolio investm
balance.

Investment income

This amount is included in this section of the cash flow statement because it does not form part of operating cash flows. N
that investment income is deducted in the cash generated from operations calculation because it is included in the pr
before tax and it is included as a separate line item on the cash flow statement.

Proceeds from issue of share capital

This amount is calculated by deducting the opening share capital balance from the closing share capital balance. An incre
in share capital results in an inflow of cash.

Proceeds from long-term borrowings

Page 6 of 11
Excel Skills Australia | Cash Flow Statement Template
Instructions
www.excel-skills.com

This amount is specified in the Additional information section on the Info sheet and should include all the long term debt t
was raised during the period under review, but should exclude all the finance leases that are deducted from the prope
plant & equipment cash acquisitions total.

Page 7 of 11
Excel Skills Australia | Cash Flow Statement Template
Instructions
www.excel-skills.com

Payment of long-term borrowings

This amount is calculated as follows:

Long term debt closing balance
Less: Long term debt opening balance
Less: Long term debt included in business acquisitions
Less: Long term debt raised
Less: Finance lease acquisitions

The calculation should be included on the cash flow statement as a negative amount because the payment of long term d
results in an outflow of cash. The finance lease acquisitions should be excluded because this amount is set off against
property, plant & equipment acquisitions and the long term debt raised is deducted because it is included in a separate
item on the cash flow statement.

Cash Flow Statement Control Total

The cash balance control total in row 32 on the Direct sheet and row 40 on the Indirect sheet has been included in orde
highlight an imbalance between the closing cash balance on the balance sheet and the closing cash balance on the cash f
statement. If an imbalance is encountered on one of these sheets, the appropriate cells in this row will be highlighted
orange.

Help & Customization

If you experience any difficulty while using this template and you are not able to find the appropriate guidance in th
instructions, please e-mail us at [email protected] for assistance. This template has been designed with flexib
in mind to ensure that it can be used in most business environments. If however you need an Excel based template tha
customized specifically for your business requirements, please e-mail our Support function and provide a brief explanation
your requirements.

© Copyright

This template remains the intellectual property of www.excel-skills.com.au and is protected by international copyright la
Any publication or distribution of this template outside the scope of the permitted use of the template is expressly prohibit
In terms of the permitted use of this template, only the distribution of the template to persons within the same organisation
the registered user or persons outside the organisation who can reasonably be expected to require access to the template
a direct result of the use of the template by the registered user is allowed. Subsequent distribution of the template by par
outside of the organisation is however expressly prohibited and represents an infringement of international copyright laws.

Page 8 of 11
Cash Flow Statement Data
Current Reporting Period 2020
© www.excel-skills.com.au
Income Statement 2020 2019

Turnover 31,650.00 26,520.00

Cost of sales (26,000.00) (24,280.00)
Gross profit 5,650.00 2,240.00
Depreciation (450.00) (260.00)
Administrative and selling expenses (950.00) (800.00)
Interest expense (400.00) (300.00)
Investment income 500.00
On
Onthis
thissheet:
sheet: 350.00
Profit before taxation All
All the
the financial
financial information
information
4,350.00that
that is
is required
required in
in order
1,230.00order to
to produce
produce aa
Taxes on income complete
complete cash cash flow
flow statement
(300.00) needs
statement needs to to be entered
entered on
be(145.00) on this
this sheet.
sheet.
Input
Input cells
cells are
are indicated
indicated by
by aa yellow
yellow (positive
(positive values)
values) or
or green
green
Profit 4,050.00 1,085.00
(negative
(negative values)
values) square
square next
next toto the
the cell.
cell. All
All the
the other
other cells
cells contain
contain
Dividends paid (1,200.00) (200.00)
formulas.
formulas.
Retained Earnings 2,850.00 885.00

Balance Sheet 2020 2019 2018

Assets
Cash and cash equivalents 1,230.00 160.00 320.00
Accounts receivable 1,800.00 1,200.00 695.00
Interest receivable 100.00 - -
Inventory 2,200.00 1,650.00 900.00
Portfolio investments 2,500.00 2,500.00 2,000.00
Property, plant and equipment at cost 3,730.00 1,910.00 1,500.00
Accumulated depreciation (1,450.00) (1,060.00) (800.00)
Property, plant and equipment net 2,280.00 850.00 700.00
Total assets 10,110.00 6,360.00 4,615.00

Liabilities
Trade payables 250.00 1,890.00 1,690.00
Interest payable 230.00 100.00 80.00
Income taxes payable 400.00 400.00 300.00
Dividends payable 1,200.00 200.00 -
Long term debt 2,300.00 1,140.00 800.00
Total liabilities 4,380.00 3,730.00 2,870.00

Shareholders’ equity
Share capital 1,500.00 1,250.00 1,250.00
Retained earnings 4,230.00 1,380.00 495.00
Total shareholders’ equity 5,730.00 2,630.00 1,745.00

Total liabilities and shareholders’ equity 10,110.00 6,360.00 4,615.00

Balance Sheet Control Total - - -

Depreciation Control Total - -

Additional Information 2020 2019

Business Acquisitions Values

Inventories 100.00 -
Accounts receivable 100.00 -
Cash 40.00 -
Property, plant and equipment 650.00 -
Trade payables (100.00) -
Long-term debt (200.00) -
590.00 -

Disposal of Property, Plant & Equipment

Cost 80.00 -
Accumulated Depreciation (60.00) -
Book value 20.00 -

Proceeds 70.00 -

Profit / (Loss) on sale of equipment 50.00 -

Long Term Debt

Loans raised 250.00 200.00
Finance lease acquisitions 900.00 210.00
1,150.00 410.00

Page 9 of 11
Statement of Cash Flows
© www.excel-skills.com.au 2020 2019
Cash flows from operating activities
Cash receipts from customers 31,150.00 26,015.00
Cash paid to suppliers and employees (29,190.00) (25,630.00)
Cash generated from operations 1,960.00 385.00
Interest paid (270.00) (280.00)
Income taxes paid (300.00) (45.00)
Dividends paid (200.00) -
Net cash from operating activities 1,190.00 60.00

Cash flows from investing activities On

Onthis
thissheet:
sheet:
Business acquisitions, net of cash acquired
The
The cash flow statement on this sheet
cash flow statement on this sheet(550.00)
is
is compiled
compiled based
based on
on the
the -
Purchase of property, plant and equipment direct method and produced automatically from
(350.00) the
direct method and produced automatically from the financial financial (200.00)
Proceeds from sale of equipment information
information that
that is
is entered
entered on
on the
the Info
Info sheet.
70.00No
sheet. No user
user input
input is
is -
Acquisition of portfolio investments required on this sheet.
required on this sheet. - (500.00)
Investment income 400.00 350.00
Net cash used in investing activities (430.00) (350.00)

Cash flows from financing activities

Proceeds from issue of share capital 250.00 -
Proceeds from long-term borrowings 250.00 200.00
Payment of long-term borrowings (190.00) (70.00)
Net cash used in financing activities 310.00 130.00

Net increase in cash and cash equivalents 1,070.00 (160.00)

Cash and cash equivalents at beginning of period 160.00 320.00

Cash and cash equivalents at end of period 1,230.00 160.00

Cash Balance Control Total - -

Notes to the Statement of Cash Flows 2020 2019

Cash flows from operating activities

Profit before taxation 4,350.00 1,230.00
Adjustments for:
Depreciation 450.00 260.00
Investment income (500.00) (350.00)
Interest expense 400.00 300.00
Profit / (Loss) on the sale of property, plant & equipment (50.00) -
Working capital changes:
(Increase) / Decrease in trade and other receivables (500.00) (505.00)
(Increase) / (Decrease) in inventories (450.00) (750.00)
Increase / (Decrease) in trade payables (1,740.00) 200.00
Cash generated from operations 1,960.00 385.00

Page 10 of 11
Statement of Cash Flows
© www.excel-skills.com.au 2020 2019
Cash flows from operating activities
Profit before taxation 4,350.00 1,230.00
Adjustments for:
Depreciation 450.00 260.00
Investment income (500.00) (350.00)
Interest expense 400.00 300.00
On this
Profit / (Loss) on the sale of property, plant & equipmentOn this sheet:sheet: (50.00) -
Working capital changes: The The cash
cash flow
flow statement
statement on
on this
this sheet
sheet is
is compiled
compiled based
based on on the
the
indirect
indirect method
method and
and produced
produced automatically
automatically from
from the
the financial
financial
(Increase) / Decrease in trade and other receivables (500.00) (505.00)
information
information that
that is
is entered
entered on
on the
the Info
Info sheet.
sheet. No
No user
user input
input isis required
required
(Increase) / (Decrease) in inventories on this sheet.
(450.00) (750.00)
on this sheet.
Increase / (Decrease) in trade payables (1,740.00) 200.00
Cash generated from operations 1,960.00 385.00
Interest paid (270.00) (280.00)
Income taxes paid (300.00) (45.00)
Dividends paid (200.00) -
Net cash from operating activities 1,190.00 60.00

Cash flows from investing activities

Business acquisitions, net of cash acquired (550.00) -
Purchase of property, plant and equipment (350.00) (200.00)
Proceeds from sale of equipment 70.00 -
Acquisition of portfolio investments - (500.00)
Investment income 400.00 350.00
Net cash used in investing activities (430.00) (350.00)

Cash flows from financing activities

Proceeds from issue of share capital 250.00 -
Proceeds from long-term borrowings 250.00 200.00
Payment of long-term borrowings (190.00) (70.00)
Net cash used in financing activities 310.00 130.00

Net increase in cash and cash equivalents 1,070.00 (160.00)

Cash and cash equivalents at beginning of period 160.00 320.00

Cash and cash equivalents at end of period 1,230.00 160.00

Cash Balance Control Total - -

Page 11 of 11