Cash Flow Statement Example
Example document for Cash Flow Statement. Use this as a reference when creating your own.
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Document: Cash Flow Statement
Example Document
Last updated 7/30/2026
Cash Flow Statement
Business Name: Smith's Electrical Pty Ltd ABN: 12 345 678 901 Period Start: 01/07/2023 Period End: 31/07/2023
| Item | Amount ($) |
|---|---|
| CASH FLOWS FROM OPERATING ACTIVITIES | |
| Cash Receipts | |
| Receipts from Customers | 45,500.00 |
| Other Operating Receipts | 200.00 |
| Total Cash Receipts | 45,700.00 |
| Cash Payments | |
| Payments to Suppliers | 15,250.00 |
| Payments to Employees | 18,000.00 |
| Payments for Lease Expenses | 2,400.00 |
| Payments for Insurance | 800.00 |
| PAYG Withholding Payments | 4,500.00 |
| GST Payments to ATO | 2,100.00 |
| Other Operating Payments | 650.00 |
| Total Cash Payments | 43,700.00 |
| Net Cash from Operating Activities | 2,000.00 |
| CASH FLOWS FROM INVESTING ACTIVITIES | |
| Purchase of Property, Plant and Equipment | 5,500.00 |
| Proceeds from Sale of Equipment | 0.00 |
| Net Cash used in Investing Activities | -5,500.00 |
| CASH FLOWS FROM FINANCING ACTIVITIES | |
| Proceeds from Bank Loans | 10,000.00 |
| Repayment of Bank Loans | 500.00 |
| Capital Contributions by Owner | 0.00 |
| Drawings by Owner | 3,000.00 |
| Net Cash from Financing Activities | 6,500.00 |
| NET INCREASE (DECREASE) IN CASH | 3,000.00 |
| Cash at the Beginning of the Period | 10,000.00 |
| Cash at the End of the Period | 13,000.00 |
Notes
Note on Operating Activities: The business collected $45,500 from customers. This differs from sales invoiced, focusing only on banked money. Payments include superannuation and tax obligations which are for compliance.
Note on Investing Activities: A negative figure of $5,500 reflects the purchase of a new testing machine. This is an asset acquisition, not a daily expense.
Note on Financing Activities: The owner took a loan to help with cash flow while purchasing the machine. Drawings of $3,000 were taken for personal living expenses.
About this Example
Part of the Cash Flow Statement document collection
Document Type
Cash Flow Statement
A financial record that tracks the movement of cash coming into and going out of your business over a set period.