Methods and Calculation Formulas for Preparing the 2025 Cash Flow Statement, Plus a Ready-to-Use Template (with Built-in Formulas)—Every Finance Professional Needs One!

The cash flow statement is one of the three core financial statements in corporate financial reporting, accurately reflecting the inflows and outflows of cash over a specific period. Prepared on a cash basis (i.e., the cash receipts and payments basis), it presents—through three major categories: operating activities, investing activities, and financing activities—a multidimensional view of a company’s cash turnover capacity and overall financial health. We have compiled comprehensive methods and calculation formulas for preparing the cash flow statement, along with a ready-to-use cash flow statement template (complete with embedded formulas). For more details, please read on! (Instructions for downloading the materials are provided at the end of this article.) Five-Step Method for Analyzing the Cash Flow Statement Methods and Calculation Procedures for Preparing the Cash Flow Statement How to Quickly Prepare a Cash Flow Statement Using Financial Statements Cash Flow Statement Many additional aspects of cash flow statement preparation are not covered here; for further information, please see below!

Principles and Key Design Considerations of the Cash Flow Statement

The cash flow statement is a financial report that reflects the inflows and outflows of cash and cash equivalents during a specified accounting period. It provides users of financial statements with information about a company’s cash flows over that period, facilitating understanding and evaluation of the company’s ability to generate cash and cash equivalents—and enabling prediction of its future cash flows. Clarifying the Concept of “Cash”: • In China’s accounting practice: Cash = Cash on hand • In Western accounting: Cash = Cash on hand + Bank deposits + Other monetary funds • In the cash flow statement: Cash = Cash on hand + Bank deposits + Other monetary funds + Cash equivalents I. Categories of Cash Flow Sources Cash flows generated by enterprises fall into three categories: (1) Cash Flows from Operating Activities Operating activities refer to all transactions and events other than investing and financing activities. They primarily include activities or events involving cash and cash equivalents related to selling goods, rendering services, purchasing goods, receiving services, paying employee salaries, and paying taxes. (2) Cash Flows from Investing Activities Investing activities refer to the acquisition and disposal of long-term assets, as well as investments (and their disposals) not included within the scope of cash equivalents. They primarily include activities or events involving cash and cash equivalents related to acquiring or constructing fixed assets, disposing of subsidiaries, and other business units. (3) Cash Flows from Financing Activities

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Avient Corp releases a comprehensive cash flow statement detailing quarterly and annual operating, investing, and financing activities. Key metrics include net income, capital expenditures, and free cash flow, accompanied by investor FAQs.

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