Cash flow statement
A financial report that records all cash received or spent by a company during a given period
Explore the Cash Flow Statement endpoint in Swagger.
View the coverage for cash flow statement in the Data Coverage Explorer.
Operating activities only
Currently, the cash flow statement shows cash that flows into and out of the company from operating activities only. Operating activities generate cash from the sale of goods or services.
Overview
A cash flow statement is a financial report that records all cash that is received or spent by a company during a given period. It gives you a clearer picture of the company’s performance, and their ability to pay creditors and finance growth.
Cash flow statement or balance sheet?
Look at the cash flow statement to understand a company's ability to pay its bills. Although the balance sheet may show healthy earnings at a specific point in time, the cash flow statement allows you to see whether the company is meeting its financial commitments, such as paying creditors or its employees.
Data model
Field | Type | Description |
|---|---|---|
reportBasis | string | Accounting method used when aggregating the report data. In this case, |
reportInput | string | Accounting method used to prepare the cash flow statement:
|
currency | string | Currency of all values in the cash flow statement. |
reports | Array of cash flow statements. |
Cash flow statement report
Field | Type | Description |
|---|---|---|
fromDate | string | Start date for the reporting period. |
toDate | string | End date for the reporting period. |
cashReceipts | ReportLines for cash receipts from the sale of goods. | |
cashPayments | ReportLines for cash payments to suppliers for the purchase of goods or services. |
Report line
Field | Type | Description |
|---|---|---|
accountId | string | Reference for an account in the accounting platform. This is unique to the company. |
name | string | Name of the account in the accounting platform. |
value | number | Balance of the account in the accounting platform. |
items | An array of ReportLine items. |
Example data
{
"reports": [
{
"fromDate": "2017-09-01T00:00:00",
"toDate": "2017-09-30T00:00:00",
"cashReceipts": {
"accountId": "cashReceipts",
"name": "Cash Receipts",
"value": 416.67,
"items": [
{
"accountId": "777789d2-512b-4455-af51-a6b563733842",
"name": "Income",
"value": 416.67,
"items": null
},
{
"accountId": "66664a8f-b22d-4520-b97b-025b7cb10f94",
"name": "Other Income",
"value": 0.0,
"items": null
}
]
},
"cashPayments": {
"accountId": "cashPayments",
"name": "Cash Payments",
"value": 100.71,
"items": [
{
"accountId": "11111cbf-ea06-4d6e-9538-a8457fa66011",
"name": "Cost of Sales",
"value": 0.0,
"items": null
},
{
"accountId": "6666e297-59d6-4bd5-9353-478ee9b39685",
"name": "Expenses",
"value": 100.71,
"items": null
},
{
"accountId": "555501e8-8dbc-4390-ac99-3b0fff54a89f",
"name": "Other Expenses",
"value": 0.0,
"items": null
}
]
}
},
{
"fromDate": "2017-08-01T00:00:00",
"toDate": "2017-08-31T00:00:00",
"cashReceipts": {
"accountId": "cashReceipts",
"name": "Cash Receipts",
"value": 1250.0,
"items": [
{
"accountId": "777789d2-512b-4455-af51-a6b563733842",
"name": "Income",
"value": 1250.0,
"items": null
},
{
"accountId": "68794a8f-b22d-4520-b97b-025b7cb10f94",
"name": "Other Income",
"value": 0.0,
"items": null
}
]
},
"cashPayments": {
"accountId": "cashPayments",
"name": "Cash Payments",
"value": 95.81,
"items": [
{
"accountId": "11111cbf-ea06-4d6e-9538-a8457fa66011",
"name": "Cost of Sales",
"value": 0.0,
"items": null
},
{
"accountId": "6666e297-59d6-4bd5-9353-478ee9b39685",
"name": "Expenses",
"value": 95.81,
"items": null
},
{
"accountId": "555501e8-8dbc-4390-ac99-3b0fff54a89f",
"name": "Other Expenses",
"value": 0.0,
"items": null
}
]
}
},
{
"fromDate": "2017-07-01T00:00:00",
"toDate": "2017-07-31T00:00:00",
"cashReceipts": {
"accountId": "cashReceipts",
"name": "Cash Receipts",
"value": 416.67,
"items": [
{
"accountId": "777789d2-512b-4455-af51-a6b563733842",
"name": "Income",
"value": 416.67,
"items": null
},
{
"accountId": "88884a8f-b22d-4520-b97b-025b7cb10f94",
"name": "Other Income",
"value": 0.0,
"items": null
}
]
},
"cashPayments": {
"accountId": "cashPayments",
"name": "Cash Payments",
"value": 91.67,
"items": [
{
"accountId": "33331cbf-ea06-4d6e-9538-a8457fa66011",
"name": "Cost of Sales",
"value": 0.0,
"items": null
},
{
"accountId": "6666e297-59d6-4bd5-9353-478ee9b39685",
"name": "Expenses",
"value": 91.67,
"items": null
},
{
"accountId": "555501e8-8dbc-4390-ac99-3b0fff54a89f",
"name": "Other Expenses",
"value": 0.0,
"items": null
}
]
}
},
"reportBasis": "Cash",
"reportInput": "Direct",
"currency": "GBP"
}
Updated 3 months ago