Cash Flow Statement Template for Excel - Statement of Cash Flows - Free Printable

Let’s go step by step to understand what this cash flow statement is showing and how the numbers add up.

---

We are given a Cash Flow Statement for a company for the year ending 12/31/2019. It shows how cash moved in and out of the business during that year, broken into three main parts:

1. Operations – money from regular business activities (like selling products or paying bills)
2. Investing Activities – money used for buying/selling long-term assets like equipment or investments
3. Financing Activities – money related to loans, stock, or dividends

At the top, we’re told:
> Cash at Beginning of Year = $15,700

At the bottom, it says:
> Net Increase in Cash = $19,500
> Cash at End of Year = $35,200

Let’s check if that makes sense:

✔ $15,700 (beginning) + $19,500 (increase) = $35,200 → matches! So the total change in cash is correct.

Now let’s verify each section adds up correctly.

---

Step 1: Operations Section

Cash receipts from:
- Customers: $693,200
- Other Operations: (blank → assume $0)

Total cash received from operations = $693,200

Cash paid for:
- Inventory purchases: ($264,000)
- General operating and admin expenses: ($112,000)
- Wage expenses: ($123,000)
- Interest: ($13,500)
- Income taxes: ($32,800)

Add those payments:

$264,000 + $112,000 = $376,000
$376,000 + $123,000 = $499,000
$499,000 + $13,500 = $512,500
$512,500 + $32,800 = $545,300

So net cash from operations = Receipts - Payments
= $693,200 - $545,300 = $147,900 ✔ Matches the statement.

---

Step 2: Investing Activities

Cash receipts from:
- Sale of property and equipment: $33,600
- Collection of principal on loans: (blank → $0)
- Sale of investment securities: (blank → $0)

Total receipts = $33,600

Cash paid for:
- Purchase of property and equipment: ($75,000)
- Making loans to other entities: (blank → $0)
- Purchase of investment securities: (blank → $0)

Total payments = $75,000

Net cash from investing = $33,600 - $75,000 = ($41,400) ✔ Matches.

---

Step 3: Financing Activities

Cash receipts from:
- Issuance of stock: (blank → $0)
- Borrowing: (blank → $0)

Total receipts = $0

Cash paid for:
- Repurchase of stock: ($34,000)
- Repayment of loans: (blank? Wait — actually, looking again: “Repayment of loans” has no number next to it? But wait — in the image, under “Cash paid for”, there are three lines:

Actually, rechecking the original data:

Under Financing Activities:

Cash paid for:
- Repurchase of stock (treasury stock): ($34,000)
- Repayment of loans: ??? — In your image, it looks like “Repayment of loans” might be missing a value? But then Dividends is ($53,000), and total net cash flow from financing is ($87,000).

Wait — let’s look again:

In the image you provided, under “Cash paid for” in Financing Activities:

It lists:
- Repurchase of stock (treasury stock): ($34,000)
- Repayment of loans: [no number shown?] → but then Dividends: ($53,000)

But the total net cash flow from financing is ($87,000). Let’s see:

If only two items are listed with values: $34,000 + $53,000 = $87,000 → so probably “Repayment of loans” was meant to be zero or not applicable here. Maybe it's a formatting thing — perhaps “Repayment of loans” is blank because nothing was repaid? Or maybe it’s included elsewhere?

Actually, looking closely at the structure:

The line “Repayment of loans” appears, but no dollar amount is filled in — meaning $0.

Same with “Issuance of stock” and “Borrowing” — both blank → $0.

So total cash paid for financing = $34,000 + $53,000 = $87,000 → since these are outflows, net cash flow = -$87,000 ✔ Matches.

---

Step 4: Total Net Increase in Cash

Now sum up all three sections:

- Operations: +$147,900
- Investing: -$41,400
- Financing: -$87,000

Add them:

Start with $147,900 - $41,400 = $106,500
Then $106,500 - $87,000 = $19,500 ✔ Matches the “Net Increase in Cash”

And as we checked earlier:

Beginning cash: $15,700
+ Net increase: $19,500
= Ending cash: $35,200 ✔ All consistent.

---

Final Answer:
All calculations in the cash flow statement are accurate. The net increase in cash is $19,500, which when added to the beginning cash balance of $15,700 gives an ending cash balance of $35,200. Each section (operations, investing, financing) adds up correctly based on the inflows and outflows provided.