You have ₹59.09L in the bank. You can spend ₹14.30L of it.

A cash flow statement tells you how the balance got there. It does not tell you how much of it is already promised to someone else. This does.

What the bank statement says

₹59.09L

Up from ₹7.50L. An eightfold increase, and the number everyone quotes.

What is genuinely yours to deploy

₹14.30L

After tax already provided for, suppliers already invoiced, and GST already collected on someone else's behalf.

Every rupee in the account

Hover or tap a segment. The widths are to scale.

Tax ₹39.98L

Dues ₹4.81L

Free ₹14.30L

Already provided for₹39.98LIncome tax for the year, sitting as a provision on the balance sheet. It is not a question of whether, only when.
Owed and invoiced₹4.81L₹4.33L to suppliers, ₹48,281 of GST collected from customers that belongs to the government.
Genuinely uncommitted₹14.30LWhat is left after every known claim. This is the number to plan with.

What that buys you

About 15 weeks of running the business

Your cash operating costs — paying suppliers and covering packing, freight and everything else — run at roughly ₹3.76L a month. ₹14.30L of uncommitted cash covers about 3.8 months of that.

That is comfortable, not abundant. And it holds only if customers keep paying at the current pace.

Monthly cash outgoings₹3.76L

Uncommitted cash₹14.30L

Cover3.8 months

Last year's cover0.9 months

And ₹55.08L that is yours but not here yet

Money you have earned and invoiced, sitting with customers. This is the difference between comfortable and tight.

Within terms — 0 to 30 days₹20.69L

Normal trading. Expect this in the ordinary course.

Overdue — 31 to 90 days₹34.38L

62% of everything you are owed is already late. Nothing is beyond 90 days, so it is recoverable — but it is not arriving on its own.

Meridian Health Group — Coimbatore₹15.62L

Meridian Health Group — Tirupur₹4.15L

Everyone else₹14.61L

Do this

Collect the overdue and your position roughly triples

You are owed ₹34.38L that is already past terms, and 64.8% of the whole receivable book sits with one customer group. Issue formal demand notices to CBE (₹25.41L total) and TPR (₹6.51L total) with a 30-day cure period, and cap further credit to the group at 50% of current outstanding until it clears.

If nothing changes ₹14.30L

3.8 months of cover, and a single delayed payment from one customer group can move that materially.

If half the overdue is collected ₹31.49L

Over 8 months of cover, from money already earned. No new sales required, no new terms, no borrowing.

One thing to check in Tally The current liabilities schedule does not agree with the balance sheet. Schedule 6 totals ₹75.80L but the balance sheet shows ₹13.80L — a difference of ₹62L, which looks like the ₹31L advance tax being carried as a liability rather than an asset, alongside the tax provision. The free-cash figure above uses the balance sheet position. If the advance tax has in fact been paid, your genuinely uncommitted cash is higher than ₹14.30L and the tax provision is partly settled already. Worth resolving before this number is used for a decision.

Particulars	FY 2021-22	FY 2020-21	Movement
Operating activities — indirect method
Net profit	₹69.25L	₹31.89L	₹37.35L
Add: depreciation	₹6,400	₹4,000	₹2,400
(Increase) in receivables	-₹16.82L	₹0	-₹16.82L
(Increase) in inventory	-₹3.04L	-₹2.67L	-₹37,127
Increase in payables	₹2.93L	-₹30,077	₹3.23L
(Decrease) in other current liabilities	-₹78,397	₹30,077	-₹1.08L
Net cash from operating activities	₹51.60L	₹29.26L	₹22.33L
Investing and financing
Purchase of fixed assets	₹0	-₹4,000	₹4,000
Capital introduced / (withdrawn)	₹0	-₹31.89L	₹31.89L
Net increase in cash	₹51.60L	-₹2.67L	₹54.27L
Opening cash and bank	₹7.50L	₹7.50L	₹0
Closing cash and bank	₹59.09L	₹7.50L	₹51.60L
Claims against the closing balance
Provision for income tax	₹39.98L	₹9.95L	₹30.03L
Trade payables	₹4.33L	₹1.37L	₹2.96L
GST payable	₹48,281	₹27,377	₹20,904
Uncommitted cash	₹14.30L	-₹4.09L	₹18.39L

The first two sections are the statement exactly as issued. The third is not part of the cash flow statement — it reads the claims off the balance sheet and nets them against the closing balance, which is the step an owner does in their head and usually gets wrong.

Model 3 of 3 · Interactive prototype for the FinLytTech cash flow redesign. Figures from the FY 2021-22 MIS report.