@extends('layouts.master') @section('page_title', 'Cash Flow Statement') @section('content')

Cash Flow Statement

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Cash Flow Statement
For the period from {{ \Carbon\Carbon::parse($startDate ?? date('Y-01-01'))->format('F j, Y') }} to {{ \Carbon\Carbon::parse($endDate ?? date('Y-m-d'))->format('F j, Y') }}
@if(isset($investingActivities) && $investingActivities->count() > 0) @foreach($investingActivities as $activity) @endforeach @else @endif @if(isset($financingActivities) && $financingActivities->count() > 0) @foreach($financingActivities as $activity) @endforeach @else @endif

CASH FLOWS FROM OPERATING ACTIVITIES

Cash Receipts from Students (Fees, etc.) {{ number_format($operatingInflows ?? 0, 2) }}
Cash Payments for Operating Expenses ({{ number_format($operatingOutflows ?? 0, 2) }})
Net Cash from Operating Activities {{ number_format($netOperatingCashFlow ?? 0, 2) }}

CASH FLOWS FROM INVESTING ACTIVITIES

{{ $activity->name }} {{ $activity->period_activity >= 0 ? '' : '(' }}{{ number_format(abs($activity->period_activity), 2) }}{{ $activity->period_activity >= 0 ? '' : ')' }}
No significant investing activities 0.00
Net Cash from Investing Activities {{ ($netInvestingCashFlow ?? 0) >= 0 ? '' : '(' }}{{ number_format(abs($netInvestingCashFlow ?? 0), 2) }}{{ ($netInvestingCashFlow ?? 0) >= 0 ? '' : ')' }}

CASH FLOWS FROM FINANCING ACTIVITIES

{{ $activity->name }} {{ number_format($activity->balance ?? 0, 2) }}
No significant financing activities 0.00
Net Cash from Financing Activities {{ number_format($netFinancingCashFlow ?? 0, 2) }}
Net Change in Cash and Cash Equivalents {{ ($netCashFlowChange ?? 0) >= 0 ? '' : '(' }}{{ number_format(abs($netCashFlowChange ?? 0), 2) }}{{ ($netCashFlowChange ?? 0) >= 0 ? '' : ')' }}
Cash and Cash Equivalents at Beginning of Period {{ number_format($beginningCash ?? 0, 2) }}
Cash and Cash Equivalents at End of Period
{{ number_format($endingCash ?? 0, 2) }}
@if(isset($cashAccounts) && $cashAccounts->count() > 0)
Cash and Cash Equivalents Include:
@foreach($cashAccounts as $cashAccount) @endforeach
Account Balance
{{ $cashAccount->name }} {{ number_format($cashAccount->balance ?? 0, 2) }}
@endif
@if(($netCashFlowChange ?? 0) >= 0) Positive Cash Flow!
The school generated more cash than it used. @else Negative Cash Flow!
The school used more cash than it generated. @endif
Liquidity Analysis:
Operating Cash Flow: {{ number_format($netOperatingCashFlow ?? 0, 2) }}
Ending Cash Position: {{ number_format($endingCash ?? 0, 2) }}
@php $monthsOfExpenses = ($operatingOutflows ?? 0) > 0 ? ($endingCash ?? 0) / (($operatingOutflows ?? 0) / 12) : 0; @endphp Cash Runway: {{ number_format($monthsOfExpenses, 1) }} months
Key Insights:
  • Operating Activities: @if(($netOperatingCashFlow ?? 0) >= 0) School's day-to-day operations are generating positive cash flow. @else School's operations are consuming cash - review revenue collection and expense management. @endif
  • Cash Position: @if(($endingCash ?? 0) >= ($operatingOutflows ?? 0) / 12) School has sufficient cash reserves for operations. @else Consider improving cash collection or reducing expenses to improve liquidity. @endif
@endsection