Cash Flow Statement

The Cash Flow Statement tracks the actual movement of cash into and out of your organization over a period. Unlike the income statement (which uses accrual accounting), the cash flow statement shows real cash movements — it is computed from journal entries that touch the Cash account (CASH-DEFAULT).

Navigate to Ledger → Reports → Cash Flow.

Why Cash Flow Matters

A profitable business on paper can still run out of cash. The cash flow statement tells you whether your operations are generating or consuming cash — critical for liquidity management and planning payroll, vendor payments, and driver payouts.

Report Structure

The report groups journal entries against the Cash account into three classifications, each shown as a list of items plus a net flow:

Operating Activities

Cash flows from core business operations — for example, customer payments on invoices and operating-expense payments.

Financing Activities

Cash flows from raising or returning capital and from wallet top-ups / payouts that move cash in or out of the system.

Investing Activities

Cash flows from longer-term asset acquisitions or disposals (typically zero for a logistics platform unless you record asset purchases through Ledger).

Net Change in Cash

Net Change = Net Operating + Net Financing + Net Investing

Add this to the opening cash balance to get the closing cash balance — both are shown alongside the period's net change at the top of the report.

Setting the Report Period

The default period is the current month (start of month → today).

How Classification Works

Journal entries are classified into operating / financing / investing based on the contra account on the entry. The exact rules are implemented in LedgerService — if you configure custom accounts, ensure their type is set correctly so they classify as expected (e.g., expense accounts → operating, equity accounts → financing).