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Cash Flow Statement Analyzer

Analyze one cash flow statement with manual inputs. Calculate cash-flow metrics, reconcile activity totals and ending cash, and identify missing source data.

Use amounts from the same cash flow statement, currency and unit scale. The example is illustrative. Leave unknown amounts blank; enter 0 only to confirm zero. Analysis runs locally and your statement is not saved.

An incomplete statement can still be analyzed. Unavailable metrics include reasons; reported subtotals remain distinct from their derived comparisons.

Enter one reporting period.

Use amounts from the same cash flow statement, currency and unit scale. The example is illustrative. Leave unknown amounts blank; enter 0 only to confirm zero. Analysis runs locally and your statement is not saved. Prefilled values are an example; use Reset Inputs to restore it.

Sign convention
  • Cash inflows are positive; cash outflows are negative.
  • Change in Accounts Receivable and Change in Inventory are already signed cash effects, not balance movements. Do not reverse them.
  • Capital Expenditures spending is entered negative. A positive amount stays as entered and Free Cash Flow is unavailable.
  • Blank means missing. Enter 0 to confirm a zero. Any other number is provided.

A. Statement Information

One reporting period. No values are annualized or currency-converted.

Three-letter code, such as USD.

All amounts below are entered in this scale.

B. Operating Activities

Supporting lines are optional if you enter the reported total. Receivable and inventory lines are already signed cash effects, not balance movements: an increase in receivables that used cash is negative.

Provided

Signed.

Provided

Non-cash add-back. Zero or greater.

Provided

Signed.

Provided

Signed cash effect. Receivables rose and used cash: enter a negative amount.

Provided

Signed cash effect. Inventory build that used cash: enter a negative amount.

Provided

Signed cash effect. Payables rose and preserved cash: positive.

Provided

Signed cash effect.

Provided

Signed. Kept as reported and preferred for analysis when supplied.

Reported total (used first)$220,000.00Reported
Calculated from lines above$220,000.00Derived
Matches — Reported Net Cash from Operating Activities equals the sum of the operating activity values entered.
Reported Net Cash from Operating Activities
$220,000.00
Reported
Calculated Net Cash from Operating Activities
$220,000.00
Derived
Difference (Reported − Calculated)
$0.00

C. Investing Activities

Spending is negative, proceeds are positive.

Provided

Spending is normally negative, such as -150000. A positive amount stays as entered and Free Cash Flow is then unavailable.

Provided

Normally positive.

Provided

Normally negative.

Provided

Normally positive.

Confirmed zero

Signed.

Provided

Signed. Preferred for analysis when supplied.

Reported total (used first)-$155,000.00Reported
Calculated from lines above-$155,000.00Derived
Matches — Reported Net Cash from Investing Activities equals the sum of the investing activity values entered.
Reported Net Cash from Investing Activities
-$155,000.00
Reported
Calculated Net Cash from Investing Activities
-$155,000.00
Derived
Difference (Reported − Calculated)
$0.00

D. Financing Activities

Money in is positive, money out is negative.

Provided

Normally positive.

Provided

Normally negative.

Confirmed zero

Normally positive.

Provided

Normally negative.

Confirmed zero

Normally negative.

Confirmed zero

Signed.

Provided

Signed. Preferred for analysis when supplied.

Reported total (used first)$25,000.00Reported
Calculated from lines above$25,000.00Derived
Matches — Reported Net Cash from Financing Activities equals the sum of the financing activity values entered.
Reported Net Cash from Financing Activities
$25,000.00
Reported
Calculated Net Cash from Financing Activities
$25,000.00
Derived
Difference (Reported − Calculated)
$0.00

E. Cash Reconciliation

Blank exchange / other items are never assumed to be zero. Enter 0 to confirm no effect.

Provided

Zero or greater.

Confirmed zero

Signed. Required to complete the ending cash check; blank is missing.

Provided

Zero or greater.

Live cash equation

  • Beginning Cash Reported$200,000.00
  • + Net Cash from Operating Activities Reported$220,000.00
  • + Net Cash from Investing Activities Reported-$155,000.00
  • + Net Cash from Financing Activities Reported$25,000.00
  • + Exchange / Other Reconciliation Items Reported$0.00
  • = Calculated Ending Cash Derived$290,000.00
  • Calculated Change in Cash (separate) Derived$90,000.00
  • Reported Ending Cash Reported$290,000.00
  • Difference (Reported − Calculated)$0.00
Balances — Reported Ending Cash equals Calculated Ending Cash.
Reported Ending Cash
$290,000.00
Reported
Calculated Ending Cash
$290,000.00
Derived
Difference (Reported − Calculated)
$0.00

F. Analyze Cash Flow Statement

4 match, 0 minor difference, 0 needs review, 0 unavailable. Ending cash: Balances. Differences and missing values do not prevent analysis.
4 match, 0 minor difference, 0 needs review, 0 unavailable. Ending cash: Balances. Differences and missing values do not prevent analysis.

About this calculator

What Is a Cash Flow Statement Analyzer?

This manual-entry Tool describes one reporting period. It calculates supported cash-flow metrics, compares reported totals with complete supporting lines, and identifies what the entered statement data cannot establish.

Operating vs Investing vs Financing Cash Flows

Operating activities relate to the business’s operations. Investing activities generally include capital expenditure and investment purchases or disposals. Financing activities generally include borrowing, repayments, equity contributions and distributions. Classifications may vary between statements.

Why Cash Flow Can Differ from Profit

Net Income includes accruals and non-cash items. Depreciation, other non-cash adjustments and changes in working capital can make Operating Cash Flow differ from profit. Enter working-capital lines as the signed cash effects shown on your cash flow statement, not balance-sheet movements.

What Free Cash Flow Means

This Tool uses the simplified definition Operating Cash Flow minus positive Capital Expenditure spending. A normal negative CapEx outflow is converted to positive spending for that formula. Free Cash Flow is not profit, a valuation or cash automatically available for distribution.

Why Capital Expenditures Matter

Capital Expenditures are cash spent on long-lived assets. They normally appear as negative investing cash flows. A positive amount is preserved as entered, but is not automatically reclassified as spending for Free Cash Flow.

How Cash Reconciliation Works

Beginning Cash plus Operating, Investing and Financing cash flows, plus entered exchange-rate or other cash reconciliation items, gives Calculated Ending Cash. Compare this with Reported Ending Cash. The difference is Reported minus Calculated. Matching uses a technical tolerance of the larger of 0.01 entered-scale units or 0.1% of the larger absolute amount; Minor Difference extends through five times that tolerance. A match does not prove accounting accuracy.

Why Some Metrics May Be Unavailable

Blank is missing, not zero. A reported section total can support core metrics even when its optional detailed schedule is incomplete, but that schedule cannot be reconciled. Missing Beginning Cash or exchange/other items can prevent cash reconciliation. Zero or negative denominators can make supporting ratios not meaningful.

Informational analysis based on user-entered data, not an audited Cash Flow Statement review. Cash-flow classifications may vary, missing data can limit metrics, and the signed cash-flow convention matters. Reconciliation does not establish accounting accuracy. No benchmark or lender determination is provided. This Tool is not accounting, audit, tax, legal, investment or financial advice. Your inputs are not saved.