Excel Excel Skills Skills || Cash Cash Flow Flow Statement Statement Template Template

About About this this template template This This template template enables enables users users to to automatically automatically compile compile a a complete complete cash cash flow flow statement statement by by simply simply entering entering basic basic income income sta sta information. The template includes a current and comparative financial period and detailed instructions on the information. The template includes a current and comparative financial period and detailed instructions on the calculation calculatio included included on on the the cash cash flow flow statement. statement. The The template template includes includes statements statements of of cash cash flow flow that that have have been been compiled compiled based based on on b methods. methods. About About our our unique unique templates templates Our Our unique, unique, practical practical templates templates produce produce results results that that are are more more comparable comparable to to software software solutions solutions than than regular regular Excel Excel templa templ only only contain contain limited limited functionality functionality but but our our templates templates produce produce complex complex automated automated reports reports based based on on limited limited user user input. input. You You Excel Excel s!ills s!ills in in order order to to use use our our templates templates "" all all our our templates templates only only require require basic basic user user input input and and include include comprehensive comprehensive step step by b About About this this sample sample file file This This Excel Excel document document is is only only a a sample sample of of the the cash cash flow flow statement statement template. template. #e$ve #e$ve created created this this sample sample to to enable enable custom custom features features of of this this template. template. You You will will therefore therefore not not be be able able to to use use this this version version of of the the template template "" the the full full version version of of the the templat templa after after buying buying the the template template or or a a full full membership membership of of the the Excel Excel %!ills %!ills website. website. Our full membership includes: Our full membership includes: & & 'ccess 'ccess to to all all ()* ()* of of our our unique unique Excel Excel templates templates & (+, days access to our ())* Excel & (+, days access to our ())* Excel video video tutorials tutorials u! this template
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ment ment by by simply simply entering entering basic basic income income statement statement and and balance balance sheet sheet d detailed instructions on the calculation of the line items d detailed instructions on the calculation of the line items that that are are ow ow that that have have been been compiled compiled based based on on both both the the direct direct and and indirect indirect

ware ware solutions solutions than than regular regular Excel Excel templates. templates. Most Most Excel Excel templates templates eports eports based based on on limited limited user user input. input. You You also also don dontt need need advanced advanced input input and and include include comprehensive comprehensive step step by by step step instructions. instructions.

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Excel Skills | Cash Flow Statement Template

Instructions
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This template enables users to automatically compile a complete cash flow statement by simply entering basic income statement and balance sheet information. The template includes a current and comparative financial period and detailed instructions on the calculation of the line items that are included on the cash flow statement. The template includes statements of cash flow that have been compiled based on both the direct and indirect methods. The following sheets are included in this template/ %nfo " this sheet includes all the input cells that are used in compiling the cash flow statement. 0ser input consists of an income statement and a balance sheet as well as some additional information that is required in order to produce a cash flow statement. (irect " this sheet includes a complete cash flow statement based on the direct method that is automatically calculated from the information that is entered on the 1nfo sheet. 2o user input is required on this sheet. %ndirect " this sheet includes a complete cash flow statement based on the indirect method that is automatically calculated from the information that is entered on the 1nfo sheet. 2o user input is required on this sheet.

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On Onthis thissheet: sheet:

This is the only protected sheet in the full version of the template!

$ser %nput
'll the cells on the 1nfo sheet that require user input are indicated by a yellow or green cell bac!ground in the column to the right of the appropriate input cell. The cells that are indicated in yellow require positive values to be entered, while the cells that are indicated in green require negative values to be entered. 3ells that don t have a yellow or green colour next to them contain formulas and should be left unchanged. 1f you are concerned about replacing the formulas in the cells that do not require user input, we recommend that you protect the sheet with a user defined password. Only valid input cells will then be available for user input. The -rotect %heet feature can be accessed by selecting the main Tools menu, selecting -rotection and selecting the -rotect %heet option. You will then be required to enter and to confirm a user defined password 4all input cells have already been unloc!ed in order to allow user input5. The default reporting periods can be amended by simply entering a new year in cell 6(. 'll the other cells in this template that 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, plant and equipment or raising of long term finance occurred during the current and previous financial periods. The default input 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 with accurate comparative data. The balance sheet control total in row 78 has been added to the sheet in order to highlight an imbalance on the balance sheet after entering the required balance sheet information. 1f an imbalance is encountered, the appropriate cells in this row will be highlighted in orange. %imilarly, the depreciation control total in row 7. will indicate if the sum of the depreciation that is specified in the income statement section and the accumulated depreciation that is specified in the 9isposal of -roperty, -lant : Equipment section does not agree to the movement in the accumulated depreciation balance on the balance sheet. 'ny imbalance that is encountered will also be highlighted in orange.

Cash Flow Statement Calculation

This section of the instructions provides more information on the calculations that are performed for each line item that is included in the cash flow statements. 2ote that both cash flow statements are calculated automatically and no user input is therefore required on either the 9irect or 1ndirect sheets.

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Excel Skills | Cash Flow Statement Template

Instructions
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Cash receipts from customers This amount is calculated by adding the appropriate turnover amount to the opening accounts receivable balance and the accounts receivable balance that forms part of business acquisitions for the particular period. The closing accounts receivable 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 from customers from this amount. The calculation of cash generated from operations is discussed in the next section. 'n 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: Inventor! openin" balance Less: Inventor! closin" balance Add: Trade pa!ables closin" balance Less: Trade pa!ables openin" balance 's you can see, this calculation is quite complicated and we therefore recommend calculating the cash generated from operations and then simply deducting the cash receipts from customers from this amount. Cash generated from operations ' detailed calculation of this amount is included below the cash flow statement on the 9irect sheet and at the top of the cash flow statement on the 1ndirect 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 bac!. 1nvestment income and interest expenses are added bac! because these items are included separately on the cash flow statement. The depreciation and profit or loss from sale of property, plant : equipment amounts are non"cash items and are therefore also added bac!. The net effect of all wor!ing capital balances are then deducted in the calculation because these items also form part of operating cash flow. 2ote that an increase in accounts receivable and inventory results of an outflow of cash and should therefore be deducted. 'n increase in trade payables, however, results in an inflow of cash 4because less payments are made to trade creditors5 and should therefore be added in the calculation. ' decrease in trade payables is therefore an outflow of cash and should be deducted. Interest, Income tax and Dividends These amounts are all calculated by adding the appropriate income statement amounts to the opening balance of the appropriate provisions 4liabilities5 and deducting the closing balance of the appropriate provisions from this calculation. 'll 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 amount that was received from the business that was acquired.

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On Onthis thissheet: sheet:

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Excel Skills | Cash Flow Statement Template

Instructions
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'lso note that the amounts that are included in each individual asset class should be added to the appropriate opening balance of the asset class in determining the increase or decrease in the balance of each asset class. ;or example, in determining the increase in inventory, the inventory amount that forms part of the business acquisition section is added to the opening inventory balance on the balance sheet before deducting the closing inventory balance in order to determine the 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/ Propert!# plant $ equipment - closin" balance at cost Less: Propert!# plant $ equipment - openin" balance at cost Less: Propert!# plant $ equipment - acquired throu"h business acquisitions Add: %ost of assets that &ere sold durin" the period under revie& Less: Acquisitions financed throu"h financial leases

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On Onthis thissheet: sheet:

2ote that the calculated amount is a cash outflow and should be included on the cash flow statement as a negative amount and that financial leases do not result in an immediate outflow of cash and should therefore be excluded from this line item. -ayments of financial leases should be included under the financing activities section of the cash flow statement. 'lso note that revaluations of property, plant and equipment should also be excluded from the cash flow statement by 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 'dditional information section on the 1nfo sheet. Acquisition of portfolio investments This amount is calculated by deducting the closing portfolio investment balance from the opening portfolio investment 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. 2ote that investment income is deducted in the cash generated from operations calculation because it is included in the profit 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. 'n increase in share capital results in an inflow of cash. Proceeds from long-term borro ings This amount is specified in the 'dditional information section on the 1nfo sheet and should include all the long term debt that was raised during the period under review, but should exclude all the finance leases that are deducted from the property, plant : equipment cash acquisitions total.

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Excel Skills | Cash Flow Statement Template

Instructions
www&excel'skills&com
Payment of long-term borro ings This amount is calculated as follows/ Lon" term debt closin" balance Less: Lon" term debt openin" balance Less: Lon" term debt included in business acquisitions Less: Lon" term debt raised Less: 'inance lease acquisitions The calculation should be included on the cash flow statement as a negative amount because the payment of long term debt results in an outflow of cash. The finance lease acquisitions should be excluded because this amount is set off against the property, plant : equipment acquisitions and the long term debt raised is deducted because it is included in a separate line item on the cash flow statement. Cash !lo "tatement Control #otal

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The cash balance control total in row (< on the 9irect sheet and row 7) on the 1ndirect sheet has been included in order to highlight an imbalance between the closing cash balance on the balance sheet and the closing cash balance on the cash flow statement. 1f an imbalance is encountered on one of these sheets, the appropriate cells in this row will be highlighted in orange.

)elp * Customi+ation
1f you experience any difficulty while using this template and you are not able to find the appropriate guidance in these instructions, please e"mail us at support=excel"s!ills.com for assistance. This template has been designed with flexibility in mind to ensure that it can be used in most business environments. 1f however you need an Excel based template that is customi>ed specifically for your business requirements, please e"mail our %upport function and provide a brief explanation of your requirements.

, Cop!ri#ht

This template remains the intellectual property of www.excel"s!ills.com and is protected by international copyright laws. 'ny publication or distribution of this template outside the scope of the permitted use of the template is expressly prohibited. 1n terms of the permitted use of this template, only the distribution of the template to persons within the same organisation as the registered user or persons outside the organisation who can reasonably be expected to require access to the template as a direct result of the use of the template by the registered user is allowed. %ubsequent distribution of the template by parties outside of the organisation is however expressly prohibited and represents an infringement of international copyright laws.

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Financial %nformation
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Current "eportin# -eriod %ncome Statement

Turnover 3ost of sales Bross profit 9epreciation 'dministrative and selling expenses 1nterest expense 1nvestment income -rofit before taxation Taxes on income -rofit 9ividends paid Cetained Earnings

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(A,+,).)) 4<+,))).))5 ,,+,).)) 47,).))5 4.,).))5 47)).))5 ,)).)) 7,(,).)) 4()).))5 7,),).)) 4A,<)).))5 <,8,).))

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<+,,<).)) 4<7,<8).))5 <,<7).)) 4<+).))5 48)).))5 4()).))5 (,).)) A,<().)) 4A7,.))5 A,)8,.)) 4<)).))5 88,.))

All All the the financial financial information information that that is is required required in in order order to to produce produce a a complete complete cash cash flow flow statement statement needs needs to to be entered on this sheet& %nput cells are indicated be entered on this sheet& %nput cells are indicated b! b! a a !ellow !ellow <positi=e <positi=e =alues> =alues> or or #reen #reen <ne#ati=e <ne#ati=e =alues> =alues> square square next next to to the the cell& cell& All All the the other other cells cells contain contain formulas& formulas&

On On this this sheet: sheet:

alance Sheet Assets

3ash and cash equivalents 'ccounts receivable 1nterest receivable 1nventory -ortfolio investments -roperty, plant and equipment at cost 'ccumulated depreciation -roperty, plant and equipment net

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A,<().)) A,8)).)) A)).)) <,<)).)) <,,)).)) (,?().)) 4A,7,).))5 <,<8).))

A+).)) A,<)).)) " A,+,).)) <,,)).)) A,.A).)) 4A,)+).))5 8,).))

(<).)) +.,.)) " .)).)) <,))).)) A,,)).)) 48)).))5 ?)).))

Total assets 6iabilities

Trade payables 1nterest payable 1ncome taxes payable 9ividends payable Dong term debt

0/300/&//

4324/&//

13405&//

<,).)) <().)) 7)).)) A,<)).)) <,()).))

A,8.).)) A)).)) 7)).)) <)).)) A,A7).))

A,+.).)) 8).)) ()).)) " 8)).))

Total liabilities Shareholders9 equit!

%hare capital Cetained earnings

1327/&//

2382/&//

.378/&//

A,,)).)) 7,<().))

A,<,).)) A,(8).))

A,<,).)) 7.,.))

Total shareholders9 equit! Total liabilities and shareholders9 equit!

6alance %heet 3ontrol Total 9epreciation 3ontrol Total

5382/&// 0/300/&//
" "

.342/&// 4324/&//
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03815&// 13405&//
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Additional %nformation usiness Acquisitions :alues

1nventories 'ccounts receivable 3ash -roperty, plant and equipment Trade payables Dong"term debt

./01

./02

A)).)) A)).)) 7).)) +,).)) 4A)).))5 4<)).))5 5;/&//

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(isposal of -ropert!3 -lant * Equipment

3ost 'ccumulated 9epreciation 6oo! value -roceeds Profit $ %&oss' on sale of equipment 8).)) 4+).))5 ./&// ?).)) ()*)) " " ' " -

6on# Term (ebt

Doans raised ;inance lease acquisitions <,).)) .)).)) 0305/&// <)).)) <A).)) 10/&//

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Statement of Cash Flows

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./01
(A,A,).)) 4<.,A.).))5 A,.+).)) 4<?).))5 4()).))5 4<)).))5 A,A.).))

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<+,)A,.)) 4<,,+().))5 (8,.)) 4<8).))5 47,.))5 " +).))

Cash flows from operatin# acti=ities

3ash receipts from customers 3ash paid to suppliers and employees 3ash generated from operations 1nterest paid 1ncome taxes paid 9ividends paid +et cash from operating activities

The The cash cash flow flow statement statement on on this this sheet sheet is is compiled compiled based based on on the the direct direct method method and and produced produced automaticall! from the financial information automaticall! from the financial information that that is is entered entered on on the the %nfo %nfo sheet& sheet& ?o ?o user user input input is is required required on on this this sheet& sheet&

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Cash flows from in=estin# acti=ities

6usiness acquisitions, net of cash acquired -urchase of property, plant and equipment -roceeds from sale of equipment 'cquisition of portfolio investments 1nvestment income +et cash used in investing activities 4,,).))5 4(,).))5 ?).)) " 7)).)) 47().))5 " 4<)).))5 " 4,)).))5 (,).)) 4(,).))5

Cash flows from financin# acti=ities

-roceeds from issue of share capital -roceeds from long"term borrowings -ayment of long"term borrowings +et cash used in financing activities <,).)) <,).)) 4A.).))5 (A).)) " <)).)) 4?).))5 A().))

?et increase in cash and cash equi=alents Cash and cash equi=alents at be#innin# of period Cash and cash equi=alents at end of period
3ash 6alance 3ontrol Total

03/8/&// 04/&// 03.2/&//

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<04/&//> 2./&// 04/&//

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?otes to the Statement of Cash Flows Cash flows from operatin# acti=ities
-rofit before taxation Ad,ustments for9epreciation 1nvestment income 1nterest expense -rofit E 4Doss5 on the sale of property, plant : equipment .or/ing capital changes41ncrease5 E 9ecrease in trade and other receivables 41ncrease5 E 49ecrease5 in inventories 1ncrease E 49ecrease5 in trade payables

./01

./02

7,(,).)) 7,).)) 4,)).))5 7)).)) 4,).))5 4,)).))5 47,).))5 4A,?7).))5

A,<().)) <+).)) 4(,).))5 ()).)) " 4,),.))5 4?,).))5 <)).))

Cash #enerated from operations

03;4/&//

275&//

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Statement of Cash Flows

@ www.excel"s!ills.com

./01
7,(,).)) 7,).)) 4,)).))5 7)).)) 4,).))5 4,)).))5 47,).))5 4A,?7).))5 A,.+).)) 4<?).))5 4()).))5 4<)).))5 A,A.).))

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A,<().)) <+).)) 4(,).))5 ()).)) " 4,),.))5 4?,).))5 <)).)) (8,.)) 4<8).))5 47,.))5 " +).))

Cash flows from operatin# acti=ities

-rofit before taxation Ad,ustments for9epreciation 1nvestment income 1nterest expense -rofit E 4Doss5 on the sale of property, plant : equipment .or/ing capital changes41ncrease5 E 9ecrease in trade and other receivables 41ncrease5 E 49ecrease5 in inventories 1ncrease E 49ecrease5 in trade payables 3ash generated from operations 1nterest paid 1ncome taxes paid 9ividends paid +et cash from operating activities

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 automaticall! automaticall! from from the the financial financial information information that that is is entered entered on on the the %nfo %nfo sheet& sheet& ?o ?o user user input input is is required required on on this this sheet& sheet&

On Onthis thissheet: sheet:

Cash flows from in=estin# acti=ities

6usiness acquisitions, net of cash acquired -urchase of property, plant and equipment -roceeds from sale of equipment 'cquisition of portfolio investments 1nvestment income +et cash used in investing activities 4,,).))5 4(,).))5 ?).)) " 7)).)) 47().))5 " 4<)).))5 " 4,)).))5 (,).)) 4(,).))5

Cash flows from financin# acti=ities

-roceeds from issue of share capital -roceeds from long"term borrowings -ayment of long"term borrowings +et cash used in financing activities <,).)) <,).)) 4A.).))5 (A).)) " <)).)) 4?).))5 A().))

?et increase in cash and cash equi=alents Cash and cash equi=alents at be#innin# of period Cash and cash equi=alents at end of period
3ash 6alance 3ontrol Total

03/8/&// 04/&// 03.2/&//

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<04/&//> 2./&// 04/&//

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