Cash Flow Statement

For the year ending December 2026

Nexus Ledger · Cash Flow Statement

For the Year Ending December 2026

Indirect Method

Operating Activities

Net ProfitGH₵54,035.00

DepreciationGH₵14,350.00

Increase in Accounts Receivable(GH₵12,500.00)

Decrease in InventoryGH₵5,000.00

Increase in Accounts PayableGH₵8,400.00

Increase in Tax PayableGH₵3,200.00

Net Cash from OperatingGH₵72,485.00

Investing Activities

Purchase of Equipment(GH₵15,500.00)

Purchase of Vehicle(GH₵35,000.00)

Net Cash from Investing(GH₵50,500.00)

Financing Activities

Owner's Drawings(GH₵15,000.00)

Loan Repayment - Fidelity(GH₵10,000.00)

Loan Repayment - GCB(GH₵12,000.00)

Net Cash from Financing(GH₵37,000.00)

Net Change in Cash-GH₵15,015.00

Opening Cash BalanceGH₵254,815.50

Closing Cash BalanceGH₵239,800.50