Still calculating financial ratios manually?
Stop wasting time — let the computer do it!
IFRS Disclosure Guide
◄ 6. Statement of comprehensive income, OCI components presented before tax | Contents | 8. Statement of cash flows, indirect method ►
7. Statement of cash flows, direct method
Statement of cash flows
| Year 2026 | |
|---|---|
| Cash flows from (used in) operating activities | |
| Classes of cash receipts from operating activities | |
| Receipts from sales of goods and rendering of services | |
| Receipts from royalties, fees, commissions and other revenue | |
| Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale | |
| Recoveries on loans previously written off | |
| Other cash receipts from operating activities | |
| Classes of cash payments from operating activities | |
| Payments relating to royalties, fees and commissions | |
| Payments from contracts held for dealing or trading purpose | |
| Payments to and on behalf of employees | |
| Payments to manufacture or acquire assets held for rental to others and subsequently held for sale | |
| Cash flows from (used in) operations{"ReceiptsFromSalesOfGoodsAndRenderingOfServices":"1.0","ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue":"1.0","ReceiptsFromContractsHeldForDealingOrTradingPurpose":"1.0","ReceiptsFromRentsAndSubsequentSalesOfSuchAssets":"1.0","RecoveriesOnLoansPreviouslyWrittenOff":"1.0","OtherCashReceiptsFromOperatingActivities":"1.0","PaymentsToSuppliersForGoodsAndServices":"-1.0","PaymentsRelatingToRoyaltiesFeesAndCommissions":"-1.0","PaymentsFromContractsHeldForDealingOrTradingPurpose":"-1.0","PaymentsToAndOnBehalfOfEmployees":"-1.0","PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale":"-1.0","OtherCashPaymentsFromOperatingActivities":"-1.0"}real[] | ∑ |
| Dividends received, classified as operating activities | |
| Interest paid, classified as operating activities | |
| Interest paid on deposit liabilities, classified as operating activities | |
| Interest received from loans and advances, classified as operating activities | |
| Interest received from debt instruments held, classified as operating activities | |
| Income taxes paid (refund), classified as operating activities | |
| Other inflows (outflows) of cash, classified as operating activities | |
| {"CashFlowsFromUsedInOperations":"1.0","DividendsReceivedClassifiedAsOperatingActivities":"1.0","InterestPaidClassifiedAsOperatingActivities":"-1.0","InterestReceivedClassifiedAsOperatingActivities":"1.0","IncomeTaxesPaidRefundClassifiedAsOperatingActivities":"-1.0","OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities":"1.0"}real["CashFlowsFromUsedInOperations"] | ∑ |
| Cash flows from (used in) investing activities | |
| Cash flows from losing control of subsidiaries or other businesses, classified as investing activities | |
| Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities | |
| Other cash receipts from sales of interests in associates and joint ventures, classified as investing activities | |
| Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities | |
| Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities | |
| Proceeds from sales of property, plant and equipment, classified as investing activities | |
| Purchase of property, plant and equipment, classified as investing activities | |
| Purchase of intangible assets, classified as investing activities | |
| Proceeds from sales of other long-term assets, classified as investing activities | |
| Purchase of other long-term assets, classified as investing activities | |
| Proceeds from government grants, classified as investing activities | |
| Cash receipts from repayment of advances and loans made to other parties, classified as investing activities | |
| Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | |
| Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | |
| Dividends received, classified as investing activities | |
| Income taxes paid (refund), classified as investing activities | |
| Other inflows (outflows) of cash, classified as investing activities | |
| Cash flows from (used in) investing activities{"CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities":"1.0","CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities":"-1.0","OtherCashReceiptsFromSalesOfInterestsInAssociatesAndJointVenturesClassifiedAsInvestingActivities":"1.0","OtherCashPaymentsToAcquireInterestsInAssociatesAndJointVenturesClassifiedAsInvestingActivities":"-1.0","OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities":"1.0","OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities":"-1.0","ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities":"1.0","PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities":"-1.0","ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities":"1.0","PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities":"-1.0","ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities":"1.0","PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities":"-1.0","ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities":"1.0","CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities":"-1.0","CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities":"1.0","CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities":"-1.0","CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities":"1.0","DividendsReceivedClassifiedAsInvestingActivities":"1.0","InterestReceivedClassifiedAsInvestingActivities":"1.0","IncomeTaxesPaidRefundClassifiedAsInvestingActivities":"-1.0","OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities":"1.0"}real[] | ∑ |
| Cash flows from (used in) financing activities | |
| Payments from changes in ownership interests in subsidiaries that do not result in loss of control | |
| Proceeds from issuing shares | |
| Proceeds from issuing other equity instruments | |
| Payments to acquire or redeem entity's shares | |
| Proceeds from borrowings, classified as financing activities | |
| Repayments of borrowings, classified as financing activities | |
| Payments of lease liabilities, classified as financing activities | |
| Proceeds from government grants, classified as financing activities | |
| Interest paid, classified as financing activities | |
| Income taxes paid (refund), classified as financing activities | |
| Other inflows (outflows) of cash, classified as financing activities | |
| Cash flows from (used in) financing activities{"ProceedsFromChangesInOwnershipInterestsInSubsidiaries":"1.0","PaymentsFromChangesInOwnershipInterestsInSubsidiaries":"-1.0","ProceedsFromIssuingShares":"1.0","ProceedsFromIssuingOtherEquityInstruments":"1.0","PaymentsToAcquireOrRedeemEntitysShares":"-1.0","PaymentsOfOtherEquityInstruments":"-1.0","ProceedsFromBorrowingsClassifiedAsFinancingActivities":"1.0","RepaymentsOfBorrowingsClassifiedAsFinancingActivities":"-1.0","PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities":"-1.0","ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities":"1.0","DividendsPaidClassifiedAsFinancingActivities":"-1.0","InterestPaidClassifiedAsFinancingActivities":"-1.0","IncomeTaxesPaidRefundClassifiedAsFinancingActivities":"-1.0","OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities":"1.0"}real[] | ∑ |
| {"CashFlowsFromUsedInOperatingActivities":"1.0","CashFlowsFromUsedInInvestingActivities":"1.0","CashFlowsFromUsedInFinancingActivities":"1.0"}real["CashFlowsFromUsedInOperatingActivities","CashFlowsFromUsedInInvestingActivities","CashFlowsFromUsedInFinancingActivities"] | ∑ |
| Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | |
| Increase (decrease) in cash and cash equivalents after effect of exchange rate changes{"IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges":"1.0","EffectOfExchangeRateChangesOnCashAndCashEquivalents":"1.0"}real["IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges"] | ∑ |
| 31.12.2026 | |
|---|---|
| Cash and cash equivalents |
International Financial Reporting Tool (IFRT)
Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!
An easy way to get professional financial analysis in one click
Load financial statements → click "Get report" → Your report is ready.
No financial analysis knowledge required!