Close & reporting
Cash flow statements
A statement of cash flows built from your actual accrual books, showing where cash came from and went across operating, investing and financing activity, with super and Payday Super timing reflected rather than left to surface only when the payment clears.
Management report
Illustrative client · August 2026
AUD
| Line | Aug | Jul | |
|---|---|---|---|
| Revenue | 142,380 | 131,904 | +10,476 |
| Cost of sales | (51,260) | (48,115) | (3,145) |
| Gross profit | 91,120 | 83,789 | +7,331 |
| Payroll | (46,300) | (45,900) | (400) |
| SoftwareNoted | (6,480) | (5,490) | (990) |
| Rent | (8,000) | (8,000) | 0 |
| Other operating | (9,215) | (9,870) | +655 |
| Net income | 21,125 | 14,529 | +6,596 |
Reviewer's note
Software is up on last month after two seats were added mid-month. Revenue includes one milestone invoice that will not repeat next month.
Illustrative. An example of the document, not a client's figures.
Beyond the bank balance
A bank balance tells you today's number, not why it moved or where it is heading. A monthly statement of cash flows, built by the indirect method from net income or by the direct method where a lender specifically asks for it, reconciles net income to operating cash flow and tracks your position against a rolling forecast.
Super cash timing
From 1 July 2026, Payday Super requires compulsory super contributions, 12% of qualifying earnings, to reach an employee's fund within seven business days of each payday rather than monthly or quarterly as many businesses are used to. That shift moves a chunk of financing-type cash outflow earlier and more often, and the statement reflects it rather than leaving it to show up as an unexplained dip.
BAS and tax timing
Cash set aside for quarterly BAS (28 October 2026, 28 February 2027, 28 April 2027 and 28 July 2027 for the 2026-27 year) and for company tax at the 25% or 30% rate depending on your entity's turnover and passive income is tracked separately from operating cash, so a healthy-looking bank balance is not mistaken for cash that is actually free to spend.
Delivery
Prepared from the same closed books used for your other monthly reports, checked in senior principal review. Terms are set out in your engagement letter.
Rolling forecast
Where the business wants to look forward rather than only back, the statement sits alongside a rolling weekly or monthly cash forecast, updated on the same cycle as the close.
Questions
Frequently asked questions: Cash flow statements
Isn't our bank balance enough to know our cash position?
A bank balance tells you today's number, not why it moved or where it is heading. A cash flow statement and forecast show both.
How does Payday Super affect our cash flow statement?
Compulsory super contributions move to leaving the account within seven business days of each payday rather than monthly, which the statement reflects as more frequent, smaller financing outflows.
Does the statement separate cash set aside for BAS and tax?
Yes. Cash held for quarterly BAS and for company tax at the base rate entity or standard rate is tracked separately from cash that is free to spend.
What software do you prepare cash flow statements in?
Directly from your Xero, MYOB or QuickBooks Online file, using either the direct or indirect method depending on what your management or lender is expecting to see.
How often are cash flow statements delivered?
Monthly as part of the standard reporting pack, or more often if your business needs closer visibility during a tight cash period.
Isn't my bank balance enough to know my cash position?
A bank balance tells you today's number, not why it moved or where it is heading; a cash flow statement and forecast show both.
Direct or indirect method, which do you use?
Most monthly reporting uses the indirect method starting from net income; we use the direct method when a lender or investor specifically asks for it.
What software works with cash flow statements?
Cash flow statements runs inside Google Sheets or Excel, whichever you already use. If you are not yet set up in either, we can configure a file in your name so you keep ownership of it once the engagement is under way.
How do we get started with cash flow statements?
Getting started with cash flow statements begins with a short review of your current records and software access. Once that is done we confirm scope and timing in writing, and ongoing work begins on the schedule agreed with you.
Related services
- Close & reportingBudget vs. actualActual results lined up against the budget every month, with the gap explained in plain language rather than left for you to work out on your own.
- Close & reportingManagement reportsMonthly profit and loss, balance sheet and cash flow packaged with a plain-English narrative so the numbers explain themselves before anyone has to ask a question.
Industries
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.