---
title: Cash Flow Statement
description: Where your cash actually came from and went, using the indirect method.
url: "https://theasst.com/docs/cash-flow-statement/"
updated: "2026-09-27"
category: Reports
---

# Cash Flow Statement

The Cash Flow Statement shows how your cash position changed over a period -- Operating, Investing, and Financing activities -- using the standard indirect method (starting from net income and adjusting for balance sheet changes).

![Cash Flow Statement with Cash Flows from Operating Activities, Investing Activities, and Financing Activities sections](https://theasst.com/wp-content/uploads/2026/09/cashflow.webp)

## Reading It

**Net Cash Provided by (Used in) Operating Activities** adjusts net income for changes in Accounts Receivable, Inventory, Undeposited Funds, Accounts Payable, and similar balance sheet accounts. The report self-balances -- **Cash at Beginning of Period** plus the net change always equals **Cash at End of Period**, and only bank accounts count as cash.

Set a **Start Date** and **End Date**, and use **Export PDF**/**Export XLSX** to save a copy. For a forward-looking view instead, see [Cash Flow Forecast](https://theasst.com/docs/cash-flow-forecast/).