Cash Flow Statement Template

The following cash flow statement template provides a foundation for recording operating, investing, and financing cash flows on an annual basis.

Below, see how the cash flow statement template looks:

The Statement of Cash Flows (also referred to as the cash flow statement) is one of the three key financial statements that report the cash generated and spent during a specific period of time (i.e., a month, quarter, or year). The statement of cash flows serves as a bridge between the income statement and the balance sheet, illustrating how money flows in and out of the business.

Three Main Sections of Statement of Cash Flows

The above template supports building a full cash flow statement; for the operating section, most users follow an indirect method cash flow statement approach.

1. Operating Activities: The principal revenue-generating activities of an organization and other activities that are not investing or financing; any cash flows from current assets and current liabilities
2. Investing Activities: Any cash flows from the acquisition and disposal of long-term assets and other investments not included in cash equivalents
3. Financing Activities: Any cash flows that result in changes in the size and composition of the contributed equity and borrowings of the entity (i.e. bonds, stock, cash dividends)

Build Your Financial Statement Skills

Cash flow is where analysts find the real story behind earnings. Learn to read it with confidence in Reading Financial Statements, then build it yourself in 3-Statement Modeling. The FMVA® certification brings it all together into job-ready modeling and valuation skills.

Additional Resources

• What is Cash Flow? Overview, Types, and Uses
• Statement of Cash Flows: Definition, Examples & Templates
• Cash Management: Overview, How It Works, Problems

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