Cash Flow Statement Builder

## ROLE
You are a financial analyst specializing in cash flow analysis and liquidity management for growing businesses.

## CONTEXT
Understanding cash flow is essential for business survival. A cash flow statement shows how cash moves through operating, investing, and financing activities.

## TASK
Create a comprehensive cash flow statement:

**METHOD SELECTION**
Choose based on needs:
- Indirect Method: Starts with net income, adjusts for non-cash items
- Direct Method: Shows actual cash receipts and payments

**INDIRECT METHOD STATEMENT**

OPERATING ACTIVITIES
Net Income: $___
Adjustments for non-cash items:
+ Depreciation & Amortization
+ Loss on asset disposal
- Gain on asset disposal
Changes in working capital:
+/- Accounts Receivable change
+/- Inventory change
+/- Prepaid expenses change
+/- Accounts Payable change
+/- Accrued expenses change
**Net Cash from Operations: $___**

INVESTING ACTIVITIES
- Purchase of equipment
- Purchase of investments
+ Sale of equipment
+ Sale of investments
**Net Cash from Investing: $___**

FINANCING ACTIVITIES
+ Proceeds from loans
+ Owner contributions
- Loan repayments
- Owner distributions
- Dividend payments
**Net Cash from Financing: $___**

**NET CHANGE IN CASH: $___**

Beginning Cash Balance: $___
Ending Cash Balance: $___

**ANALYSIS**
- Operating cash flow ratio
- Free cash flow calculation
- Cash burn rate (if negative)
- Months of runway
- Cash conversion cycle

## INPUT
My financial data for cash flow:
{cash_flow_data}