Cashflow Statement template

8/11/2019 Cashflow Statement template

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Excel Skills UK | Cash Flow Statement TemplateAbout this templateThis template enables users to automatically compile a complete cash flow statement by simplinformation. The template includes a current and comparative financial period and detailed inincluded on the cash flow statement. The template includes statements of cash flow that havemethods.About our unique templatesOur unique, practical templates produce results that are more comparable to software solutiononly contain limited functionality but our templates produce complex automated reports basedExcel s!ills in order to use our templates " all our templates only require basic user input and incAbout this sample fileThis Excel document is only a sample of the cash flow statement template. #e$ve created thifeatures of this template. You will therefore not be able to use this version of the template " thafter buying the template or a full membership of the Excel %!ills &' website.Our full membership inclues!( )ccess to all *+ of our unique Excel templates( *- days access to our *++ Excel video tutorials

"u# this templateclick here



ly entering basic income statement and balance sheetstructions on the calculation of the line items that are

been compiled based on both the direct and indirect

s than regular Excel templates. Most Excel templateson limited user input. You also dont need advanced

lude comprehensive step by step instructions.

s sample to enable customers to view the layout ande full version of the template can only be downloaded

$e%ister for a full membershipclick here



/age * of 0

Excel Skills UK | Cash Flow Statement TemplateInstructions

The following sheets are included in this template1

User &nput

Cash Flow Statement Calculation

www'excel(skills'co'uk

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

&nfo " this sheet includes all the input cells that are used in compiling the cash flow statement. &ser input consists of anincome statement and a balance sheet as well as some additional information that is required in order to produce a cash flowstatement.

)irect " this sheet includes a complete cash flow statement based on the direct method that is automatically calculated fromthe information that is entered on the 2nfo sheet. 3o user input is required on this sheet.

&nirect " this sheet includes a complete cash flow statement based on the indirect method that is automatically calculatedfrom the information that is entered on the 2nfo sheet. 3o user input is required on this sheet.

)ll the cells on the 2nfo sheet that require user input are indicated by a yellow or green cell bac!ground in the column to theright of the appropriate input cell. The cells that are indicated in yellow require positive values to be entered, while the cellsthat are indicated in green require negative values to be entered. 4ells that dont have a yellow or green colour next to themcontain formulas and should be left unchanged.

2f you are concerned about replacing the formulas in the cells that do not require user input, we recommend that you protectthe sheet with a user defined password. Only valid input cells will then be available for user input. The /rotect %heet featurecan be accessed by selecting the main Tools menu, selecting /rotection and selecting the /rotect %heet option. You will thenbe required to enter and to confirm a user defined password 5all input cells have already been unloc!ed in order to allow userinput6.

The default reporting periods can be amended by simply entering a new year in cell 7*. )ll the other cells in this templatethat 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, plantand equipment or raising of long term finance occurred during the current and previous financial periods. The default inputvalues in these cells can be replaced by nil values if they are not applicable.

Youll also notice that three years balance sheet information is required in order to produce a cash flow statement withaccurate comparative data.

The balance sheet control total in row 89 has been added to the sheet in order to highlight an imbalance on the balancesheet after entering the required balance sheet information. 2f an imbalance is encountered, the appropriate cells in this rowwill be highlighted in orange.

%imilarly, the depreciation control total in row 80 will indicate if the sum of the depreciation that is specified in the incomestatement section and the accumulated depreciation that is specified in the :isposal of /roperty, /lant ; Equipment section

does not agree to the movement in the accumulated depreciation balance on the balance sheet. )ny imbalance that isencountered will also be highlighted in orange.

This section of the instructions provides more information on the calculations that are performed for each line item that isincluded in the cash flow statements. 3ote that both cash flow statements are calculated automatically and no user input istherefore required on either the :irect or 2ndirect sheets.

On this sheet!

This sheet inclues etaile instructionson settin% up an usin% this template'

This is the onlyprotected sheet in the

full version of thetemplate!

http://www.excel-skills.co.uk/

http://www.excel-skills.co.uk/



/age @ of 0

Financial &nformationA www.excel"s!ills.co.u!

Current $eportin% .erio /012

&ncome Statement /012 /013

Turnover *B,-+.++ =-,=+.++

4ost of sales 5=-,+++.++6 5=8,=9+.++6

Cross profit ,-+.++ =,=8+.++

:epreciation 58+.++6 5=-+.++6

)dministrative and selling expenses 50+.++6 59++.++6

2nterest expense 58++.++6 5*++.++6

2nvestment income ++.++ *+.++

/rofit before taxation 8,*+.++ B,=*+.++

Taxes on income 5*++.++6 5B8.++6

/rofit 8,++.++ B,+9.++

:ividends paid 5B,=++.++6 5=++.++6

Detained Earnings =,9+.++ 99.++

"alance Sheet /012 /013 /01/

Assets

4ash and cash equivalents B,=*+.++ B-+.++ *=+.++

)ccounts receivable B,9++.++ B,=++.++ -0.++

2nterest receivable B++.++ " "

2nventory =,=++.++ B,-+.++ 0++.++

/ortfolio investments =,++.++ =,++.++ =,+++.++

/roperty, plant and equipment at cost *,@*+.++ B,0B+.++ B,++.++

)ccumulated depreciation 5B,8+.++6 5B,+-+.++6 59++.++6

/roperty, plant and equipment net =,=9+.++ 9+.++ @++.++

Total assets 104110'00 54350'00 24516'00

7iabilities

Trade payables =+.++ B,90+.++ B,-0+.++

2nterest payable =*+.++ B++.++ 9+.++

2ncome taxes payable 8++.++ 8++.++ *++.++

:ividends payable B,=++.++ =++.++ "

ong term debt =,*++.++ B,B8+.++ 9++.++

Total liabilities 24380'00 34930'00 /4890'00

Shareholers: equit#

%hare capital B,++.++ B,=+.++ B,=+.++

Detained earnings 8,=*+.++ B,*9+.++ 80.++

Total shareholers: equit# 64930'00 /4530'00 14926'00

Total liabilities an shareholers: equit# 104110'00 54350'00 24516'00

7alance %heet 4ontrol Total " " "

:epreciation 4ontrol Total " "

Aitional &nformation /012 /013

"usiness Acquisitions ;alues

2nventories B++.++ "

)ccounts receivable B++.++ "

4ash 8+.++ "

/roperty, plant and equipment -+.++ "

Trade payables 5B++.++6 "

ong"term debt 5=++.++6 "6<0'00 (

)isposal of .ropert#4 .lant + Equipment

4ost 9+.++ "

)ccumulated :epreciation 5-+.++6 "

7oo! value /0'00 (

/roceeds @+.++ "

Profit $ %&oss' on sale of equipment ()*)) -

7on% Term )ebt

oans raised =+.++ =++.++

<inance lease acquisitions 0++.++ =B+.++

14160'00 210'00

On this sheet!

All the financial information that is require in orerto prouce a complete cash flow statement nees tobe entere on this sheet' &nput cells are inicate b#a #ellow =positi>e >alues? or %reen =ne%ati>e >alues?

square next to the cell' All the other cells containformulas'



/age 9 of 0

Statement of Cash FlowsA www.excel"s!ills.co.u! /012 /013

Cash flows from operatin% acti>ities4ash receipts from customers *B,B+.++ =-,+B.++

4ash paid to suppliers and employees 5=0,B0+.++6 5=,-*+.++6

4ash generated from operations B,0-+.++ *9.++

2nterest paid 5=@+.++6 5=9+.++6

2ncome taxes paid 5*++.++6 58.++6

:ividends paid 5=++.++6 "

+et cash from operating activities B,B0+.++ -+.++

Cash flows from in>estin% acti>ities7usiness acquisitions, net of cash acquired 5+.++6 "

/urchase of property, plant and equipment 5*+.++6 5=++.++6

/roceeds from sale of equipment @+.++ "

)cquisition of portfolio investments " 5++.++6

2nvestment income 8++.++ *+.++

+et cash used in investing activities 58*+.++6 5*+.++6

Cash flows from financin% acti>ities/roceeds from issue of share capital =+.++ "

/roceeds from long"term borrowings =+.++ =++.++

/ayment of long"term borrowings 5B0+.++6 5@+.++6

+et cash used in financing activities *B+.++ B*+.++

@et increase in cash an cash equi>alents 14090'00 =150'00?

Cash an cash equi>alents at be%innin% of perio 150'00 3/0'00

Cash an cash equi>alents at en of perio 14/30'00 150'00

4ash 7alance 4ontrol Total " FFF

@otes to the Statement of Cash Flows /012 /013

Cash flows from operatin% acti>ities/rofit before taxation 8,*+.++ B,=*+.++

Adustments for

:epreciation 8+.++ =-+.++

2nvestment income 5++.++6 5*+.++6

2nterest expense 8++.++ *++.++

/rofit G 5oss6 on the sale of property, plant ; equipment 5+.++6 "

.or/ing capital changes

52ncrease6 G :ecrease in trade and other receivables 5++.++6 5+.++6

52ncrease6 G 5:ecrease6 in inventories 58+.++6 5@+.++6

2ncrease G 5:ecrease6 in trade payables 5B,@8+.++6 =++.++

Cash %enerate from operations 14<50'00 386'00

On this sheet!

The cash flow statement on this sheet is compilebase on the irect metho an prouce

automaticall# from the financial information thatis entere on the &nfo sheet' @o user input is

require on this sheet'



/age 0 of 0

Statement of Cash FlowsA www.excel"s!ills.co.u! /012 /013

Cash flows from operatin% acti>ities/rofit before taxation 8,*+.++ B,=*+.++

Adustments for

:epreciation 8+.++ =-+.++

2nvestment income 5++.++6 5*+.++6

2nterest expense 8++.++ *++.++

/rofit G 5oss6 on the sale of property, plant ; equipment 5+.++6 "

.or/ing capital changes

52ncrease6 G :ecrease in trade and other receivables 5++.++6 5+.++6

52ncrease6 G 5:ecrease6 in inventories 58+.++6 5@+.++6

2ncrease G 5:ecrease6 in trade payables 5B,@8+.++6 =++.++

4ash generated from operations B,0-+.++ *9.++

2nterest paid 5=@+.++6 5=9+.++6

2ncome taxes paid 5*++.++6 58.++6

:ividends paid 5=++.++6 "

+et cash from operating activities B,B0+.++ -+.++

Cash flows from in>estin% acti>ities7usiness acquisitions, net of cash acquired 5+.++6 "

/urchase of property, plant and equipment 5*+.++6 5=++.++6

/roceeds from sale of equipment @+.++ "

)cquisition of portfolio investments " 5++.++6

2nvestment income 8++.++ *+.++

+et cash used in investing activities 58*+.++6 5*+.++6

Cash flows from financin% acti>ities/roceeds from issue of share capital =+.++ "

/roceeds from long"term borrowings =+.++ =++.++

/ayment of long"term borrowings 5B0+.++6 5@+.++6

+et cash used in financing activities *B+.++ B*+.++

@et increase in cash an cash equi>alents 14090'00 =150'00?

Cash an cash equi>alents at be%innin% of perio 150'00 3/0'00

Cash an cash equi>alents at en of perio 14/30'00 150'00

4ash 7alance 4ontrol Total " FFF

On this sheet!

The cash flow statement on this sheet is compilebase on the inirect metho an prouce

automaticall# from the financial information thatis entere on the &nfo sheet' @o user input is

require on this sheet'

Cashflow Statement template

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