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Consolidated Cash Flow, Ready Every Period

Operating, investing and financing activities for the whole group, built from your consolidated data under IFRS, US GAAP, UK GAAP, SFRS, AASB or Local GAAP. Open any entity's column, see the FX effect on cash on its own line, and stop rebuilding the cash flow in a workbook.

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Consolidated Cash Flow · Demo Group · Feb 2026 · SGD '000
IFRSUS GAAPUK GAAPSFRSAASBLocal GAAP
Operating activities
Net profit886
Depreciation214
Change in receivables(62)
Change in payables102
Net cash from operating1,140
Investing activities
Purchase of PPE(310)
Acquisition of subsidiariesGroup(180)
Interest received60
Net cash from investing(430)
Financing activities
Net borrowings60
Payment of lease liabilities(96)
Dividends paid(150)
Dividends paid to NCIGroup(24)
Net cash from financing(210)
Net increase in cash500
Effect of exchange rate changes(38)
Cash at end of period1,200
Cash bridge SGD '000
Opening
738
Operating
1,140
Investing
(430)
Financing
(210)
FX effect
(38)
Closing
1,200
Lines marked Group only arise on consolidation.
Indirect method Eliminations applied FX on cash separated
Operating, Investing and Financing

Every Activity, Including the Lines Only a Group Has

The statement uses the indirect method. It starts from consolidated net profit and works through operating, investing and financing activities, with the lines that only appear on consolidation already in place.

Operating

Starts from net profit, adds back non-cash items such as depreciation, share of profit of associates and gains or losses on disposal, then adjusts for receivables, inventory, payables and other working capital.

Investing

Purchases and sales of PPE and intangible assets, acquisition and disposal of subsidiaries, investment in associates, dividends received from associates and interest received.

Financing

Share issues, borrowings and repayments, payment of lease liabilities, dividends paid to owners of the parent, dividends paid to non-controlling interests and interest paid.

One Statement per Standard

Classify Accounts Once. The Statement Follows Your Standard.

On the Accounting Standards page, each cash flow classification is assigned to accounts in the Common Chart of Accounts. Choose the group's standard and its consolidated statement of cash flows reads from those assignments every period.

  • Consolidated statements for IFRS, US GAAP, UK GAAP, SFRS, AASB and Local GAAP
  • Each standard's own labels and layout: interest paid sits in financing under IFRS and in operating under US GAAP
  • A classification with no account is flagged on the CF tab, and the report lists any cash flow line with no account mapped
  • Change the system layout or build your own rows-and-columns version

How accounting standards work in BrizoConsol →

Accounting Standards
Accounting StandardIFRS
EquityP&LCF
Account ClassificationsAssign each classification to one or more accounts.
Operating activities
Deferred Income Taxes
2700 · Deferred Tax Liability
Gain/Loss on Disposal
4900 · Gain on Sale of Assets
Interest Paid
7100 · Interest Expense
Investing activities
Purchase of PPE
1610 · Office Equipment1620 · Motor Vehicles
Proceeds from Sale of PPE
No account selected
Financing activities
Proceeds from Borrowings
2500 · Bank Loan
Interest Paid
7100 · Interest Expense
Dividends Paid to Owners of Parent
3300 · Dividends Paid
Consolidated Cashflow (IFRS)
Show Entities Hide Zero Rows All
SGD '000
Feb 2026Demo Group
Feb 2026SG HoldCo
Feb 2026AU OpCo
Feb 2026UK SubCo
Feb 2026Elims/Adj
Net Cash from Operating Activities
1,140
610
380
230
(80)
Net Cash from Investing Activities
(430)
(250)
(120)
(60)
-
Net Cash from Financing Activities
(210)
(130)
(90)
(70)
80
Net Increase / Decrease in Cash and Cash Equivalents
500
230
170
100
-
Elims/Adj is the consolidated figure less every entity's figure.
Cash Flow Visibility Across Entities

See Which Entity Generates the Cash

The group figure is only half the story. Open the entity view to see where cash is generated and where it is spent, and how intercompany flows net out.

  • Show Entities puts the consolidated column next to a column per entity and an Elims/Adj column
  • Filter to eliminations only, or exclude them, to check the intercompany side
  • Run the same statement for a single entity, or for a virtual group of selected entities
  • Break the statement down by month or quarter to follow cash through the year

More on multi-entity consolidation →

Foreign Currency Cash

The FX Effect on Cash, on Its Own Line

Foreign currency entities are translated into the group's presentation currency before the statement is built. Exchange differences on cash do not get mixed into operating cash flow; they appear as the effect of exchange rate changes on cash.

  • Opening cash, net cash flow, FX effect and closing cash reconcile on the face of the statement
  • The Cash FX Reconciliation report splits the FX effect into FX on opening cash and FX on cash movements
  • The Cash Summary report shows bank balances and what moved them

How currency translation works →

Consolidated Cashflow (IFRS)Feb 2026
Net Increase / Decrease in Cash and Cash Equivalents500
Effect of Exchange Rate Changes on Cash(38)
Cash and Cash Equivalents at Beginning of Period738
Cash and Cash Equivalents at End of Period1,200
Cash FX ReconciliationFeb 2026
Cash FX Reconciliation
Cash movements at closing rates488
Cash movements at average rates500
FX on opening cash(26)
FX on cash movements(12)
Calculated Cash FX(38)
Net increase at average ratesFX effect on cashSGD '000
Monitor Cash

From the Statement to a Cash Health Check

Pulse turns the same consolidated numbers into a cash view you can check between closes, and Insight Packages put the cash flow into the monthly pack.

Cashflow Analysis

Inflow and outflow, beginning and closing bank balance, the effect of exchange rate changes on cash and and net cash flow.

Cashflow Health Score

Cash KPIs such as Operating Cashflow, Cash Balance and Cash Conversion Cycle scored against target, with a Healthy, Watchlist or Needs attention status.

In the Monthly Pack

Add the consolidated cash flow to an Insight Package next to the P&L and Balance Sheet, or export the statement to Excel or PDF.

Explore Analysis & Reporting →

Tutorials & Standards

Learn to Read the Statement for Your Standard

Step-by-step tutorials walk through the consolidated statement of cash flows line by line, for each accounting standard.

IFRSRead the statement of cash flowsTutorial → US GAAPRead the statement of cash flowsTutorial → UK GAAPRead the statement of cash flowsTutorial → SFRSRead the statement of cash flowsTutorial → AASBRead the statement of cash flowsTutorial → Local GAAPRead the statement of cash flowsTutorial →
Go further
TutorialRead the translation effect in the cash flowOpen → TutorialFollow cash flow, receivables and payablesOpen → TutorialUse liquidity and cash KPIsOpen → TutorialCustomise the cash flowOpen →
Consolidated Profit and Loss Consolidated Balance Sheet Accounting Standards Currency Translation Intercompany Eliminations
FAQ

Common Questions

Which accounting standards does the consolidated cash flow statement support?
BrizoConsol has a consolidated statement of cash flows for IFRS, US GAAP, UK GAAP, SFRS, AASB and Local GAAP. Each statement follows its own standard's layout, and the group uses the statement for the accounting standard it reports under.
Does BrizoConsol use the direct or indirect method?
The indirect method. The statement starts from net profit, adds back non-cash items such as depreciation, adjusts for working capital movements, and then shows investing and financing activities.
Can I see each entity's cash flow as well as the group total?
Yes. Turn on Show Entities to see the consolidated column next to a column for each entity and an Elims/Adj column. You can also run the same statement for a single entity, or for a virtual group made up of selected entities.
How are exchange rate effects on cash shown?
Foreign currency entities are translated before the statement is built, and the effect of exchange rate changes on cash is shown on its own line. The Cash FX Reconciliation report splits that figure into FX on opening cash and FX on cash movements.
What happens if an account is not classified for the cash flow?
If a cash flow line has no account mapped to its classification, the report shows a warning listing those lines, so you can tag the right account in the Common Chart of Accounts.
Can I change the layout of the cash flow statement?
Yes. You can change the system layout of the Cash Flow report or build your own rows-and-columns report, and break the statement down by month or quarter.

A Group Cash Flow You Don't Have to Rebuild

Connect your entities, run the consolidation, and the consolidated cash flow is ready for your standard.

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