US Statement of Cash Flows Template
A free US statement of cash flows template covering operating, investing and financing activities, aligned to US GAAP.
- Accounting standard
- US GAAP
- Financial year
- Any 12-month period; the calendar year (Jan 1 – Dec 31) is most common
- Currency
- USD ($)
- Filed with
- SEC (public companies) — no general registry for private firms
| 2026 | 2025 | |
|---|---|---|
| Net cash provided by operating activities | $132,000 | $132,000 |
| Net income | $110,000 | $110,000 |
| Depreciation and amortization | $30,000 | $30,000 |
| Changes in working capital | $8,000 | $8,000 |
| Net cash used in investing activities | ($50,000) | ($50,000) |
| Purchases of property, plant & equipment | $50,000 | $50,000 |
| Net cash provided by financing activities | $5,000 | $5,000 |
| Proceeds from long-term debt | $20,000 | $20,000 |
| Dividends paid | $15,000 | $15,000 |
| Net increase in cash and cash equivalents | $87,000 | $87,000 |
Download this template
How to Fill In a US Statement of Cash Flows Template
The statement of cash flows tracks the actual cash moving in and out of a US business during a period, split into operating, investing and financing activities. It exists because net income on the income statement doesn’t always match cash in the bank — a profitable company can still run short of cash if receivables pile up or it invests heavily in equipment.
Under US GAAP the statement uses the indirect method shown here, starting from net income and adjusting for non-cash items and changes in working capital before moving into investing and financing activity.
What is a statement of cash flows?
The statement of cash flows reconciles the change in a company’s cash and cash equivalents over a period by showing cash generated or used in three categories: operating activities (day-to-day business), investing activities (buying or selling long-term assets), and financing activities (debt, equity and dividends). The net of all three equals the change in cash for the period.
What to include
- Net income — the starting point, taken from the income statement.
- Depreciation and amortization — added back because it reduces net income without using cash.
- Changes in working capital — adjustments for movements in receivables, payables and inventory during the period.
- Purchases of property, plant & equipment — cash spent on capital investments (investing activities).
- Proceeds from long-term debt — cash received from new borrowing (financing activities).
- Dividends paid — cash distributed to shareholders (financing activities).
- Net increase in cash and cash equivalents — the total change in cash for the period, across all three sections.
Step-by-step guide
- Start with net income for the period, taken directly from your income statement.
- Add back depreciation and amortization, since these reduce net income but involve no actual cash outflow.
- Adjust for changes in working capital — an increase in receivables or inventory uses cash, while an increase in payables frees up cash — to arrive at net cash from operating activities.
- List investing activities, such as purchases of property, plant and equipment, and any proceeds from selling long-term assets or investments.
- List financing activities, including proceeds from new long-term debt, repayments of debt, stock issuance and dividends paid to shareholders.
- Sum operating, investing and financing activities to calculate the net increase or decrease in cash and cash equivalents for the period.
- Add the net change to your opening cash balance and confirm it matches the closing cash balance shown on your balance sheet.
US-specific rules
Private US companies aren’t required to file a statement of cash flows publicly, but it is a standard part of the financial package requested by lenders and investors alongside the income statement and balance sheet. SEC-registered companies must include it in Form 10-K and Form 10-Q, filed via EDGAR in Inline XBRL.
US GAAP permits either the direct or indirect method for operating activities; the indirect method — starting from net income and adjusting for non-cash items and working capital changes — used in this template is by far the more common approach among US filers.