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 CashGH₵ -15,015.00

Opening Cash BalanceGH₵ 254,815.50

Closing Cash BalanceGH₵ 239,800.50