## Report Overview
The Cash Flow Statement Report is one of the most important financial reports in your organization, as it displays the movement of cash inflows and outflows during a specific period using the **indirect method**. The report begins with net income before interest, taxes, and zakat, then necessary adjustments are made to arrive at net cash flows, giving you a clear picture of cash sources and uses within your organization.
## Main Report Components
The report is divided into three main activities that reflect all cash movements in your organization:
**First: Cash Flows from Operating Activities**, which is the section that begins with net income before interest, taxes, and zakat, and includes **non-cash item adjustments** such as asset depreciation (depreciation expense for buildings, equipment, and office devices) and allowance for doubtful debts and losses or gains from asset sales. It also includes **changes in working capital** such as changes in receivables (customers) and notes receivable, changes in inventory, changes in prepaid expenses, changes in payables (suppliers), changes in accrued salaries, changes in accrued expenses, unearned revenue, changes in VAT, and amounts paid for interest and taxes.
**Second: Cash Flows from Investing Activities**, which displays movements in purchases and sales of fixed assets such as furniture, computers, buildings, equipment, vehicles, air conditioners, and others, in addition to accumulated depreciation of these assets.
**Third: Cash Flows from Financing Activities**, which includes increases in capital (registered and additional paid-in capital), amounts due to related parties (opening balances and partner accounts), in addition to receipts and payments from short-term and long-term loans.
At the end of the report, you will find the **net change in cash and cash equivalents** along with the cash balance at the beginning of the period (from) and the cash balance at the end of the period (to).
## Detailed Explanation of Filters and Options
### 1. Toggle Advanced Analysis Mode
At the top of the report, you will find the **”Advanced Analysis”** toggle that allows you to switch between two modes:
**Simple Mode (Default):** displays only basic filters and is suitable for quick daily use. **Advanced Mode:** adds additional filters for deep analysis such as filtering by customers, suppliers, projects, products, and more.
### 2. Audit Option
There is an **”Audit”** option next to Advanced Analysis, which is used to verify the integrity of the report data and match it with other accounts, and is useful for accounting review and audit.
### 3. Time Range Filters (From – To)
You can specify the period for which you want to display the report through the **”From”** and **”To”** fields. We recommend selecting logical periods such as the beginning of the financial year until today or quarterly to get the best analysis.
### 4. Comparison Filter with Previous Period
This filter allows you to compare the current period with a previous period to assess performance, with available options including: Last Year, Last Month, Last Quarter, Last Week, Last Day. This feature is very powerful for discovering financial trends and understanding the evolution of cash flows over time.
### 5. Number of Time Periods Filter
This filter allows you to divide the report into multiple periods to display them comparatively in columns side by side. Options range from **one period** to **13 periods**. For example, if you select “12 periods” with a full year time range, the report will display each month in a separate column, helping you see the monthly development of cash flows.
### 6. Display Level Filter
This filter determines how detailed the accounts appearing in the report are, with available options:
**Display Account Type Only:** displays the total aggregates for each main section without details. **Level 3 to Level 7:** as the level increases, the details of the sub-accounts appearing increase. Level 7 (default) displays all accounts with maximum detail, while Level 3 gives you a concise view suitable for senior management.
### 7. Advanced Filtering Options (in Advanced Analysis Mode)
When you enable Advanced Analysis, **filtering type** filters appear that allow you to customize the report precisely by:
Filtering by **Customers** or **Suppliers** or **Employees** to see cash flows associated with a specific party. Filtering by **Projects** to track cash flows for each project separately, which is a very useful feature for companies working with a project system. Filtering by **Products** to know which products contribute most to cash flow. Filtering by **Branches and Warehouses** for multi-branch companies. Filtering by **Fixed Assets** to analyze the impact of a specific asset on cash flows.
Additional filters are also available such as Project, From Location, To Location, Agent Name, Tax Number for Purchase Invoice, Vehicle Number, Serial Number, End Date, and Sales Agent.
### 8. Dimension Type Filter
This filter is used to divide the report data into separate columns based on a specific dimension (such as dividing the report by projects or branches), allowing you to compare different dimensions in a single report.
### 9. Control Buttons
**”Search” Button:** to apply all the filters you have set and display the report based on them. **”Reset” Button:** to cancel all filters and return to default settings.
## Report Export Options
You can export the report in two formats through the **”Export”** button:
**Excel Format:** suitable for further processing and analysis and performing custom calculations on the data. **PDF Format:** suitable for printing and formal sharing with auditors, management, or external parties.
## Important Notes to Ensure Report Accuracy
For the Cash Flow Statement to display correctly and accurately, there are several points to pay attention to:
**Accurately Define Account Types:** The report depends entirely on the correct classification of accounts in the chart of accounts (current assets, fixed assets, current liabilities, long-term liabilities, equity, revenue, expenses). Any error in classifying any account will result in it appearing in the wrong section of the report or not appearing at all.
**Value Added Tax:** One of the most common mistakes is confusion in classifying the VAT account. You must ensure that the account is classified under the type **”VAT Payable”** and not under the type **”Tax Payable”**, as Tax Payable is reserved for other taxes such as income tax, and confusing them results in the report appearing incorrectly.
**Update User Permissions:** To maintain the confidentiality of financial reports and ensure that only authorized persons have access, you must go to **Settings ← Users and then Manage Roles** and assign permissions to view the Cash Flow Statement Report according to each user’s role in the organization.
## Golden Tips for Maximum Report Benefit
We recommend reviewing this report **at least monthly** to track your cash position and monitor any sudden fluctuations. When large negative numbers appear in operating activities, this is an indicator that warrants immediate review as it may indicate collection problems or increased inventory. Use the **comparison with previous period** feature to discover trends before they become real problems. When working on deep analysis, enable **Advanced Analysis** and take advantage of project and branch filters to understand the sources of cash flow with precision. Be sure to review the chart of accounts periodically to ensure the correct classification of all accounts before approving the report.
