Cash flow statement
Reconciles profit to the cash that actually moved, nine months to 30 September.
Operating
$96,420.00
cash generated
Investing
−$18,000.00
equipment bought
Financing
−$12,000.00
loan repaid
Halden & Roe LLP
Statement of cash flows — 1 Jan – 30 Sep 2026 · USD
| Item | This year | Last year |
|---|---|---|
| Operating activities | ||
| Net profit before tax | $22,050.00 | $7,864.00 |
| Add back depreciation | $23,400.00 | $21,600.00 |
| Increase in receivables | −$32,530.00 | −$18,400.00 |
| Increase in payables | $4,910.00 | $2,100.00 |
| Decrease in inventory | $78,590.00 | $41,200.00 |
| Net cash from operating activities | $96,420.00 | $54,364.00 |
| Investing activities | ||
| Purchase of equipment | −$18,000.00 | −$24,000.00 |
| Net cash used in investing activities | −$18,000.00 | −$24,000.00 |
| Financing activities | ||
| Loan repayments | −$12,000.00 | −$12,000.00 |
| Owner drawings | $0.00 | −$8,000.00 |
| Net cash used in financing activities | −$12,000.00 | −$20,000.00 |
| Cash at 1 January | $217,890.55 | $207,526.55 |
| Cash at 30 September | $284,310.55 | $217,890.55 |