> ## Documentation Index
> Fetch the complete documentation index at: https://docs.layerfi.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Cash Flow Statement object

A Cash Flow Statement object represents a cash flow statement that has been generated for a [Business](/api-reference/business/business).

### Attributes

<ParamField body="period_start_date" type="ISO8601 timestamp">
  The start date of the period for which the cash flow statement is generated.
</ParamField>

<ParamField body="period_end_date" type="ISO8601 timestamp">
  The end date of the period for which the cash flow statement is generated.
</ParamField>

<ParamField body="cash_from_operations" type="list of Line Item objects">
  List of [Line Item](/api-reference/ledger/chart#ledger-account-line-item-object) objects detailing the cash flows from operational activities, with their entries omitted.
</ParamField>

<ParamField body="cash_from_investing" type="list of Line Item objects">
  List of [Line Item](/api-reference/ledger/chart#ledger-account-line-item-object) objects detailing the cash flows from investing activities, with their entries omitted.
</ParamField>

<ParamField body="cash_from_financing" type="list of Line Item objects">
  List of [Line Item](/api-reference/ledger/chart#ledger-account-line-item-object) objects detailing the cash flows from financing activities, with their entries omitted.
</ParamField>

<ParamField body="net_increase_in_cash" type="integer">
  Net increase or decrease in cash during the period, in cents.
</ParamField>

<ParamField body="cash_at_period_start" type="integer">
  Cash balance at the beginning of the period, in cents.
</ParamField>

<ParamField body="cash_at_period_end" type="integer">
  Cash balance at the end of the period, in cents.
</ParamField>

<ResponseExample>
  ```json theme={null}
  {
    "data": {
      "type": "Cash_Flow_Statement",
      "period_start_date": "2023-01-01T00:00:00-06:00",
      "period_end_date": "2023-12-31T00:00:00-06:00",
      "cash_from_operations": [
        {
          "id": "ab16f453-6b0f-416d-bcc9-92edba3b6e0a",
          "name": "Cost of Goods Sold",
          "stable_name": "COGS",
          "normality": "DEBIT",
          "account_type": {
            "value": "EXPENSE",
            "display_name": "Expenses"
          },
          "balance": 5156220
        },
        {
          "id": "ab5f3795-734e-4b12-b9a1-c32ec4b43c2e",
          "name": "Operating Expenses",
          "stable_name": "OPERATING_EXPENSES",
          "normality": "DEBIT",
          "account_type": {
            "value": "EXPENSE",
            "display_name": "Expenses"
          },
          "balance": 6395004
        }
      ],
      "cash_from_investing": [
        {
          "id": "43f6887f-d24a-401f-bd0d-47a352185039",
          "name": "Property and Equipment",
          "stable_name": "PROPERTY_AND_EQUIPMENT",
          "normality": "DEBIT",
          "account_type": {
            "value": "ASSET",
            "display_name": "Assets"
          },
          "balance": 0
        }
      ],
      "cash_from_financing": [
        {
          "id": "aa96d895-96b7-40d9-aa1f-52bbd1d1651e",
          "name": "Equity",
          "stable_name": "EQUITY",
          "normality": "CREDIT",
          "account_type": {
            "value": "EQUITY",
            "display_name": "Equities"
          },
          "balance": -367655
        },
        {
          "id": "02369cdf-3356-4747-bce4-438cac3e35d3",
          "name": "Liabilities",
          "stable_name": "LIABILITIES",
          "normality": "CREDIT",
          "account_type": {
            "value": "LIABILITY",
            "display_name": "Liabilities"
          },
          "balance": 0
        }
      ],
      "net_increase_in_cash": 1750000,
      "cash_at_period_start": 1000000,
      "cash_at_period_end": 2750000
    }
  }
  ```
</ResponseExample>