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At a glance
What it is
Build a cash flow statement across operating, investing and financing activities, routing accrual filers to the indirect method and cash-basis filers to the direct method, with period-end reconciliation to the bank balance.
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SKILL.md
175 lines · 1,046 words
Templates and analytical tools only - not personalized financial, tax, accounting, or legal advice. The indirect method assumes accrual basis. Cash-basis filers without AR/AP/deferred-revenue movements should use the direct-method template below. Review with a CPA before sharing externally.
Generate a cash flow statement from net income and working capital changes, organized by operating, investing, and financing activities.
Build a cash flow statement across operating, investing and financing activities, routing accrual filers to the indirect method and cash-basis filers to the direct method, with period-end reconciliation to the bank balance.
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Step 1
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Step 3
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What it teaches a bot, what it covers, and the whole file to read.
The principle
Generate a cash flow statement from net income and working capital changes, organized by operating, investing, and financing activities.
What it covers
Required first prompt - basis of accounting
When to use
Inputs
Output format (indirect method)
Direct-method template (cash-basis filers)
Key cash flow metrics
Common cash flow traps for SMBs
Workflow
Ask before generating:
Basis of accounting:
cash/accrual/modified cash- REQUIRED.
Accrual → use the indirect method (default below). Net income reconciled to operating cash flow via working-capital deltas.
Cash basis → use the direct method (template at end of this skill). There is no AR/AP/deferred-revenue to reconcile; net income already equals cash from operations from a tax-book perspective. Indirect method on cash-basis books produces nonsense.
Modified cash → either, depending on which items are accrued; flag each accrued category and reconcile.
The cash-flow header MUST display basis_of_accounting: <selected> and method: indirect | direct.
Monthly or quarterly cash flow reporting
Understanding the difference between profit and cash (a business can be profitable but cash-poor)
Preparing financials for a lender or investor
Identifying where cash is being consumed or generated
Period: month (YYYY-MM), quarter (YYYY-Qn), or year (YYYY)
Net income for the period
Non-cash items: depreciation and amortization, stock-based compensation (if any)
Working capital changes (increases/decreases vs prior period):
Accounts receivable
Inventory (if applicable)
Prepaid expenses
Accounts payable
Accrued liabilities
Deferred revenue
Investing activities: equipment purchases, asset sales (if any)
Financing activities: loan proceeds or repayments, owner draws/distributions, equity injections
CASH FLOW STATEMENT - [Period]
(Indirect Method)
──────────────────────────────────────────────────────────────
OPERATING ACTIVITIES
Net income (loss) $XX,XXX
Adjustments for non-cash items:
Depreciation and amortization $X,XXX
Other non-cash items $X,XXX
Changes in working capital:
(Increase) / decrease in accounts receivable ($X,XXX)
(Increase) / decrease in inventory ($X,XXX)
(Increase) / decrease in prepaid expenses ($X,XXX)
Increase / (decrease) in accounts payable $X,XXX
Increase / (decrease) in accrued liabilities $X,XXX
Increase / (decrease) in deferred revenue $X,XXX
--------
Net Cash from Operating Activities $XX,XXX
INVESTING ACTIVITIES
Purchase of equipment / assets ($X,XXX)
Proceeds from asset sales $X,XXX
--------
Net Cash from Investing Activities ($X,XXX)
FINANCING ACTIVITIES
Loan proceeds $X,XXX
Loan repayments ($X,XXX)
Owner draws / distributions ($X,XXX)
Equity injections $X,XXX
--------
Net Cash from Financing Activities ($X,XXX)
──────────────────────────────────────────────────────────────
NET CHANGE IN CASH $XX,XXX
Cash at beginning of period $XX,XXX
Cash at end of period $XX,XXX
──────────────────────────────────────────────────────────────For users on cash basis (no AR / AP / deferred revenue movements to reconcile), use:
CASH FLOW STATEMENT - [Period] Jurisdiction: [SELECTED]
basis_of_accounting: cash | method: direct
──────────────────────────────────────────────────────────────
OPERATING ACTIVITIES (cash receipts / payments)
Cash received from customers $XX,XXX
Cash received - other (interest, refunds) $X,XXX
Cash paid to suppliers / vendors ($XX,XXX)
Cash paid for wages / contractors ($XX,XXX)
Cash paid for rent / facilities ($X,XXX)
Cash paid for insurance / software / utilities ($X,XXX)
Cash paid for taxes ($X,XXX)
Cash paid - other operating ($X,XXX)
--------
Net Cash from Operating Activities $XX,XXX
INVESTING ACTIVITIES
Purchase of equipment / assets ($X,XXX)
Proceeds from asset sales $X,XXX
--------
Net Cash from Investing Activities ($X,XXX)
FINANCING ACTIVITIES
Loan proceeds $X,XXX
Loan repayments ($X,XXX)
Owner draws / distributions ($X,XXX)
Equity injections $X,XXX
--------
Net Cash from Financing Activities ($X,XXX)
──────────────────────────────────────────────────────────────
NET CHANGE IN CASH $XX,XXX
Cash at beginning of period $XX,XXX
Cash at end of period $XX,XXX
──────────────────────────────────────────────────────────────Free Cash Flow = Operating Cash Flow - Capital Expenditures
Operating Cash Flow Margin = Operating Cash Flow / Revenue
Cash Conversion Ratio = Operating Cash Flow / Net Income
(>1 = cash earnings exceed accounting earnings - healthy signal)
(<1 = profits not converting to cash - investigate working capital)
Cash Conversion Cycle (CCC) = DSO + DIO − DPO
DSO = Days Sales Outstanding = (Avg AR / Revenue) × Days in period
DIO = Days Inventory Outstanding = (Avg Inventory / COGS) × Days in period
DPO = Days Payable Outstanding = (Avg AP / COGS) × Days in period
Lower CCC = working capital is funding the business less; higher CCC = the business is financing customers / inventory.| Trap | What it looks like | Fix |
|---|---|---|
| Profitable but cash-poor | Net income positive, operating cash flow negative | AR collections too slow or expenses paid faster than collected |
| Inventory pile-up | Inventory increase draining cash | Review purchasing pace vs sales velocity |
| Slow AR collection | AR increasing each period | Tighten payment terms; add early pay discount |
| Owner over-drawing | Financing cash flow consistently negative | Review owner draw vs sustainable cash generation |
| Debt service squeeze | Financing outflows consuming most operating cash | Refinance or restructure debt |
Collect inputs (net income, non-cash items, working capital changes).
Build the cash flow statement.
Calculate free cash flow and cash conversion ratio.
Flag any significant negative trends.
Output the statement with observations.
Offer to save to cashflow-<period>.md in the workspace.
Templates and analytical tools only - not personalized financial, tax, accounting, or legal advice. Generated [DATE]. Jurisdiction: [SELECTED]. basis_of_accounting: [SELECTED]. method: [indirect | direct]. Indirect method assumes accrual basis; cash-basis filers should use the direct-method template. Review with a CPA before sharing externally. Wayland and the plugin authors disclaim all liability for use of these templates.
SKILL.md
175 lines · 1,046 words
The text of SKILL.md is shown as it downloads, under the Apache-2.0 license, by Ferrox Labs. The license is the one in the file's own frontmatter.
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