Cash Flow Statement & Cash Flow Forecast

This project covers both historical and forward-looking cash flow analysis for a small retail business. First, I prepared a Statement of Cash Flows using the indirect method — starting from Net Income and adjusting for non-cash items (depreciation) and working capital changes (accounts receivable, inventory, accounts payable) to arrive at Net Cash from Operating, Investing, and Financing Activities. Second, I built a 6-month rolling Cash Flow Forecast that projects monthly cash inflows and outflows, automatically carries each month's ending balance into the next month's beginning balance, and flags any month where projected cash falls below a set minimum threshold. A trend chart visualizes the projected cash position against that threshold, so a business owner can see potential shortfalls months in advance rather than being surprised by them.