Operating, investing, financing — three sections, three subtotals. Type your line items; we reconcile to the closing cash balance and surface Free Cash Flow in the same breath.
01 — What you create
Three sections, three subtotals, one closing balance — always tied to the bank. Negative cash shows in (parentheses), Free Cash Flow surfaces alongside.
Δ Cash
+44,780
Free CF
+33,580
Close
187,280
Sonchoy Studio Ltd.
For the period: Apr–Jun 2026
Opening
142,500.00
Net change
+45,180.00
Free CF
+33,580.00
Closing
187,680.00
| Cash & equivalents — opening | 142,500.00 |
| Operating activities | |
| Net income | 49,580.00 |
| Depreciation & amortisation | 8,400.00 |
| Stock-based compensation | 3,200.00 |
| Changes in accounts receivable | (12,400.00) |
| Changes in accounts payable | 5,800.00 |
| Changes in accrued expenses | 2,100.00 |
| Net cash from operating | 56,680.00 |
| Investing activities | |
| Purchase of property & equipment | (18,000.00) |
| Capitalised software | (6,400.00) |
| Net cash from investing | (24,400.00) |
| Financing activities | |
| Proceeds from debt | 25,000.00 |
| Repayment of debt | (8,000.00) |
| Dividends paid | (4,500.00) |
| Net cash from financing | 12,500.00 |
| Net change in cash | 44,780.00 |
Scanned invoices, multi-page batches, multi-currency stacks, and direct push into your accounting system. Free for 30 days, no card required.
Try Premium FreeFree 30 days · no credit card · cancel anytime
02 — How it works
The closing balance is computed from your opening balance and the three section subtotals — you can verify against your bank statement before sharing with anyone.
Your cash & equivalents at the start of the period — the anchor every other line reconciles back to.
Operating (with presets for the indirect method), investing, financing. Negatives are cash out; we render them in (parentheses).
Three subtotals, net change, closing cash, and Free Cash Flow at the bottom — plus a matching .xlsx for your model.
03 — Built to reconcile
Indirect starts from Net Income; direct lists cash receipts and payments. Switch in one click; presets adapt.
Net cash from operating, investing, and financing — each tied out separately and summed to the net change.
Opening cash + net change = closing cash. The number on the PDF should match your bank balance to the cent.
Operating cash minus CapEx (auto-detected from your investing lines) — surfaced as a separate callout.
Accounting-style negative formatting throughout, in danger-red for at-a-glance scanning.
Drop common rows in one click — depreciation, working-capital changes, CapEx, debt proceeds, dividends.
Bulk OCR, batch invoicing, multi-party e-signing, redaction, audit logs — pdfFiller picks up where Sonchoy ends. Free for 30 days, no credit card.
Run 100+ invoices, statements, or conversions in one go.
Turn paper invoices into searchable, exportable data.
Multi-party signatures with full audit trails.
Mask sensitive ledger lines before sending to auditors.
04 — Common questions
Operating is cash from the core business (revenue collection, supplier payments, salaries). Investing is cash spent or received on long-term assets — equipment, investments, acquisitions. Financing is cash from lenders, shareholders, and dividend payments.
Indirect is the most common: starts from Net Income then adjusts for non-cash items (D&A, stock comp, working-capital changes). Direct lists actual cash receipts and payments. Most board packs and audited financials use indirect; cash-management dashboards often use direct.
Standard accounting convention — parentheses indicate negative numbers (cash out). For example, "(18,000.00)" means $18,000 of cash leaving the business. The tool renders these in red for at-a-glance scanning.
Free Cash Flow = Net cash from operating activities − Capital Expenditure. We auto-detect CapEx from investing lines that mention property, equipment, software, or "capex".
Yes — that's the integrity check. If your bank statement doesn't match, your line items don't fully reconcile, and you'll see the gap in the closing-cash callout.
PDF (board-ready, with subtotals, ratios strip, and Free Cash Flow callout) and .xlsx (formula-friendly, with line items laid out for easy linking into your model).
05 — Related tools
Revenue, COGS, OPEX with auto-margins.
Assets, liabilities, equity — tied out to the cent.
Project revenue and expenses forward.
Build budgets line-by-line with variance tracking.