Australian Cash Flow Statement Template
A free Australian cash flow statement template covering operating, investing and financing activities, aligned to the AASB standards.
- Accounting standard
- AASB (Australian Accounting Standards)
- Financial year
- Financial year commonly 1 July – 30 June (some entities use a different balance date)
- Currency
- AUD (A$)
- Filed with
- ASIC (Form 388)
| 2026 | 2025 | |
|---|---|---|
| Net cash from operating activities | A$105,000 | A$105,000 |
| Receipts from customers | A$980,000 | A$980,000 |
| Payments to suppliers and employees | A$820,000 | A$820,000 |
| Interest paid | A$15,000 | A$15,000 |
| Income tax paid | A$40,000 | A$40,000 |
| Net cash used in investing activities | (A$60,000) | (A$60,000) |
| Purchase of property, plant and equipment | A$60,000 | A$60,000 |
| Net cash from financing activities | A$7,000 | A$7,000 |
| Proceeds from borrowings | A$25,000 | A$25,000 |
| Dividends paid | A$18,000 | A$18,000 |
| Net increase in cash and cash equivalents | A$52,000 | A$52,000 |
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How to Fill In a Cash Flow Statement Template
A cash flow statement tracks the actual cash moving in and out of a business across operating, investing and financing activities, which is a different picture from profit — a business can be profitable on paper while running short of cash, or vice versa. Many Australian lenders ask for this statement specifically because it shows whether a business can service debt from its own cash generation.
This template splits cash flows into the three AASB-standard categories and totals the net movement in cash automatically, giving a clear reconciliation of how cash changed over the period.
What is a cash flow statement?
A cash flow statement (statement of cash flows) reports cash received and paid during a period, grouped into operating, investing and financing activities, and reconciles the opening and closing cash and cash equivalents balances.
What to include
- Receipts from customers — cash collected from sales during the period.
- Payments to suppliers and employees — cash paid out for goods, services and wages.
- Interest paid — cash interest costs on borrowings.
- Income tax paid — cash tax payments made during the period.
- Net cash from operating activities — a subtotal of the above, showing cash generated from core trading.
- Purchase of property, plant and equipment — cash spent on capital items such as equipment or vehicles.
- Net cash used in investing activities — a subtotal of investing cash flows.
- Proceeds from borrowings — cash received from new loans or facilities drawn down.
- Dividends paid — cash distributed to shareholders.
- Net cash from financing activities — a subtotal of financing cash flows.
- Net increase in cash and cash equivalents — the total movement in cash across all three activities for the period.
Step-by-step guide
- Start with operating cash flows: enter receipts from customers, then deduct payments to suppliers and employees, interest paid and income tax paid.
- Check the net cash from operating activities subtotal — this is often the single most-watched figure by lenders assessing whether trading itself generates cash.
- Add investing cash flows, principally the purchase (or sale) of property, plant and equipment, to reach net cash used in investing activities.
- Add financing cash flows — proceeds from new borrowings less any repayments and dividends paid — to reach net cash from financing activities.
- Sum all three sections to calculate the net increase (or decrease) in cash and cash equivalents for the period.
- Reconcile this net change against your opening and closing bank balances to confirm the statement is complete and accurate.
- Compare the current period to the prior period to see whether cash generation from operations is improving or declining.
- Keep the statement alongside your profit and loss and balance sheet, since the closing cash figure here should match the cash and cash equivalents line on the balance sheet.
Australia-specific rules
Under the AASB standards (based on IFRS), a statement of cash flows classified into operating, investing and financing activities is a required primary statement for reporting entities preparing general purpose financial statements, whether under Tier 1 or Tier 2 (Simplified Disclosures).
As with the other primary statements, public companies and larger proprietary companies generally need to prepare and lodge a cash flow statement with ASIC as part of their financial report, while small proprietary companies are typically exempt unless directed otherwise; most businesses align the statement to a financial year of 1 July to 30 June.