{"id":8632,"date":"2022-05-30T10:55:21","date_gmt":"2022-05-30T09:55:21","guid":{"rendered":"https:\/\/www.sage.com\/en-ie\/blog\/?p=8632"},"modified":"2026-07-09T15:35:52","modified_gmt":"2026-07-09T14:35:52","slug":"cash-flow-statement-financial-use","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-ie\/blog\/cash-flow-statement-financial-use\/","title":{"rendered":"Cash flow statement: How to use this financial statement"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tCash flow statement: How to use this financial statement\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1124688944-1440x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1124688944-1440x810.jpg 1440w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1124688944-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1124688944-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1124688944-1536x864.jpg 1536w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1124688944-2048x1152.jpg 2048w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2022-05-30T10:55:21+01:00\">30 May, 2022<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary 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36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m-512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25\" \/><\/svg>\t\t\t<\/span>\n\t\t\t<span class=\"social-share-button__icon social-share-button__icon--copy\" hidden>\n\t\t\t\t<svg aria-hidden=\"true\" class=\"svg-icon\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewbox=\"0 0 1024 1024\"><path d=\"M698 85.5q-45 0-88.5 17.5T531 154.5l-430 431q-3 2-4.5 4.5t-3.5 5.5q-1 3-1.5 6t-.5 6q0 4 .5 7t1.5 6 3 5.5a54 54 0 0 0 4 4.5q3 3 5.5 4.5t5.5 2.5q3 2 6 2.5t6 .5 6.5-1 6.5-2 5.5-3a54 54 0 0 0 4.5-4l430-431q51-50 122-50t121 50q51 51 51 122t-51 121l-406 406q-26 27-62.5 27t-63.5-27q-26-26-26-62.5t26-62.5l328-328q3-2 4.5-4.5t3.5-5.5q1-3 1.5-6t.5-6q0-4-.5-7t-1.5-6-3-5.5a54 54 0 0 0-4-4.5q-3-3-5.5-4.5t-5.5-2.5q-3-2-6-2.5t-6-.5-6.5 1-6.5 2-5.5 3a54 54 0 0 0-4.5 4l-328 328q-44 44-44 107.5t44 108.5q45 44 108.5 44t107.5-44l406-407q35-34 52-77 17-44 17-89t-17-89q-17-43-52-78-34-34-77.5-51.5T698 85.5\" \/><\/svg>\t\t\t<\/span>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-ie\/blog\/author\/esthercooke\/\">\n\t\t\t\t<img decoding=\"async\" alt=\"\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2021\/04\/Esther-Cooke.jpg\" class=\"entry-author__image\" height=\"40\" width=\"40\" fetchpriority=\"high\" \/>\t\t\t\t<span class=\"entry-author__name\">Esther Cooke<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Of the three core financial statements, the cash flow statement is perhaps the least understood, and therefore under utilised by small business owners.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, it paints an important picture that the others cannot: how much money your business brought in, and where it was spent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article, we\u2019ll explain exactly why this is important, the terms you need to know, and how to read one, so you can start using this statement to make informed business decisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s what we cover:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"#what\">What is the cash flow statement?<\/a><\/li><li><a href=\"#why\">Why is the cash flow statement important?<\/a><\/li><li><a href=\"#the\">The sections of the cash flow statement<\/a><\/li><li><a href=\"#how\">How to read the cash flow statement<\/a><\/li><li><a href=\"#cash\">Cash flow statement vs balance sheet vs profit and loss account<\/a><\/li><li><a href=\"#final\">Final thoughts<\/a><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-398e695c-7974-4818-8195-a9d92f0bcd9e\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-398e695c-7974-4818-8195-a9d92f0bcd9e\"\n\t>Download your free copy of 7 tips to supercharge your business decisions to help you make the right choices so your company thrives<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what\">What is the cash flow statement?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Also known as the statement of cash flows, this statement illustrates how your business operations are performing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Simply put, it reports the cash inflows and cash outflows within your business during a time period, whether that\u2019s over a week, a quarter, or a financial year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It also shows you the net increase or decrease in cash, and explains the causes for the changes in the cash balance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The cash flow statement recognises three major business activities for cash flow:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Operating activities<\/li><li>Financing activities<\/li><li>Investing activities.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s important to note that cash flow is different from profit, another useful measure of performance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is why a cash flow statement is generally used alongside the two other types of <a href=\"https:\/\/www.sage.com\/en-ie\/blog\/financial-statements-grow-business\/\">financial statements<\/a>: the balance sheet and the <a href=\"https:\/\/www.sage.com\/en-ie\/blog\/profit-and-loss-account-financial-statement\/\">profit and loss account<\/a> (also known as the income statement).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are two methods of calculating <a href=\"https:\/\/www.sage.com\/en-ie\/blog\/business-intelligence-cash-flow\/\">cash flow<\/a>: the direct method and indirect method.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Direct method<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The direct method uses the transactional information that impacted cash during the period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, to calculate the operating activities\u2019 section using the direct method, you\u2019d take all cash collections from operating activities, and subtract all of the cash payments from the operating activities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is simple to do for small businesses that are using the cash method of accounting.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Indirect method<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The indirect method depends on the accrual accounting method, in which your accountant records revenues and expenses at times other than when cash was paid or received.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead of organising transactional data like the direct method, your accountant will start with the net profit number found in the profit and loss account and make adjustments to undo the impact of the accruals and non-cash expenses (such as <a href=\"https:\/\/www.sage.com\/en-ie\/blog\/better-fixed-asset-depreciation-process\/\">depreciation<\/a>) that were made during the period.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"why\">Why is the cash flow statement important?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As we mentioned above, the profit and loss account includes non-cash transactions as well as accruals, so the role of the cash flow statement is to show pure cash movements for the period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The cash flow statement measures how well your business manages its cash position.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means it gives you a picture of how well the business generates cash to pay its debt obligations and fund its operating expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The statement not only shows you how much money was spent, but where it was spent, giving more context to information that might not be apparent on the other financial statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, a cash flow statement is vital for forecasting future cash flows and explaining anomalies such as why the business is in a poor cash position but has high profits.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"the\">The sections of the cash flow statement<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A cash flow statement is broken up into three sections:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Cash flow from operating activities<\/li><li>Cash flow from investing activities<\/li><li>Cash flow from financing activities.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Let\u2019s look at each section in the order they appear on the statement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cash flow from operating activities<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is the cash used in your everyday business operations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In other words, this section reflects how much cash is generated from your products or services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cash receipts include the sales of all goods and services as well as other operating income such as rent, interest, and commissions received.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cash payments are all the costs of running the business such as salaries, inventory purchases, transport costs, interest expense, and taxes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cash flow from investing activities<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cash from investing is the money spent on growing the business through long-term capital investment as well as the cash proceeds from selling those investments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, if you buy physical assets (such as equipment) or non-physical assets (such as patents).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cash receipts include sale of investments, sale of fixed assets, and sale of business segments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cash payments include the purchase of fixed assets, purchase of investments, and purchase of securities in another company.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cash flow from financing activities<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cash from financing is funding that comes from you as an owner, investors and creditors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cash receipts include borrowed funds from investors, banks and other financial institutions in the form of a mortgage, business loan, bonds, and so on.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cash payments include dividends paid to shareholders.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-398e695c-7974-4818-8195-a9d92f0bcd9e\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-398e695c-7974-4818-8195-a9d92f0bcd9e\"\n\t>Download your free copy of 7 tips to supercharge your business decisions to help you make the right choices so your company thrives<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how\">How to read the cash flow statement<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The number at the bottom of the cash flow statement will tell you the net cash movement for the time period, also known as net cash flow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the net is a positive number, then cash increased over the period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the number is in brackets then you had negative cash flow, i.e. the business spent more than it received.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Negative net cash flow shouldn\u2019t automatically raise an alarm without further analysis. You can determine where the cash inflows and outflows occurred by reviewing the three sections above.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, you could have a positive operating cash flow and a negative investing cash flow, which would generally be positive for the future because it means the business is making money and then using it to <a href=\"https:\/\/www.sage.com\/en-ie\/blog\/grow-your-business-experts-tips\/\" rel=\"noopener noreferrer\">grow<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Look for trends across multiple statements over time and identify areas of strong performance as well as opportunities for improvement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ideally, your cash from operating activities should routinely exceed your net profit, because a positive cash flow speaks to your ability to remain solvent and grow your operations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your operational cash flow is negative, you can start to investigate areas where cash flow is a potential problem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Take accounts receivable, for example. Is it taking too long for your customers to pay you?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cash\">Cash flow statement vs balance sheet vs profit and loss account<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The profit and loss account, like the cash flow statement, shows changes in accounts over a set period of time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/www.sage.com\/en-ie\/blog\/balance-sheet-use-financial-statement\/\">balance sheet<\/a> on the other hand, is a snapshot showing what the business owns and owes at a single moment in time, i.e. it tells you what value your business holds at that moment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The profit and loss account is important because it summarises your business revenues, costs and expenses, so you can ultimately understand if you were profitable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And while profitability is an important financial measure, the cash flow statement exists to provide you with a true reflection of the cash movements during the period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is why to get an overall picture of your business health and performance, you need to look across all three financial statements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"final\">Final thoughts<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Your cash position determines so many of your business decisions, such as whether you can afford to expand operations, whether you need to adjust inventory levels, or whether you need to chase outstanding debtors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, the cash flow statement is a vital tool in your toolbox.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Only this statement can tell you how well you are managing your cash position.<\/p>\r\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">7 tips to supercharge your business decisions <\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Discover the seven powerful insights that can help to keep your business healthy, wealthy and wise.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-398e695c-7974-4818-8195-a9d92f0bcd9e\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download your free guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1305268048-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1305268048-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join 1.5 million subscribers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-53abbdcc-410c-4c8c-bf97-ca5c6982eebd\"\n\t\t\t\t\t\tclass=\"single-cta__button button 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href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/bookkeeping\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tBookkeeping\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/business-finances\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tBusiness finances\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/business-intelligence\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tbusiness intelligence\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/cash-flow\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCash flow\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-18611 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-trends-insights tag-business-intelligence tag-business-performance tag-business-planning tag-national-minimum-wage tag-payroll tag-regulation tag-tax business_type-small-business business_type-medium-sized-business business_type-accountants card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/01\/GettyImages-1282456779-1024x576-1.jpg\" class=\"card-post__image\" alt=\"Checking the numbers is a key part of running a business\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/01\/GettyImages-1282456779-1024x576-1-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/01\/GettyImages-1282456779-1024x576-1-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/01\/GettyImages-1282456779-1024x576-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-14T14:53:48+01:00\">14 October, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/budget-2027\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tBudget 2027 Ireland: What the new measures mean for businesses\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tBudget 2027 Ireland brings changes to payroll, Income Tax, employer PRSI, Capital Gains Tax, energy costs and business incentives. Discover what the new measures mean for your business and the actions to take now.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-18026 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accounting-102 tag-business-intelligence tag-business-planning tag-cash-flow tag-compliance tag-profit-loss tag-tax tag-vat business_type-small-business business_type-medium-sized-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/vat-rates-in-ireland\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/10\/GettyImages-1254783885-1-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/10\/GettyImages-1254783885-1-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/10\/GettyImages-1254783885-1-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/10\/GettyImages-1254783885-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-26T12:03:32+01:00\">26 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tVAT rates in Ireland 2026: who qualifies for the 9% rate?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-17991 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-trends-insights tag-ai tag-automation tag-business-intelligence tag-hr-process tag-hr-processes-medium-businesses business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/what-is-ai-in-hr\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg\" class=\"card-post__image\" alt=\"A woman stands in front of the Sage glowline in front of a black background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/06\/Ai-in-HR-infographic-image-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/06\/Ai-in-HR-infographic-image-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-19T16:33:22+01:00\">19 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is AI in HR and how can you use it responsibly?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-17859 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accounting-102 tag-audit tag-bookkeeping tag-business-management tag-financial-decisions tag-profit-loss business_type-small-business business_type-medium-sized-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/three-way-matching-in-accounts-payable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses-768x512.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses.jpg 999w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-13T11:11:45+01:00\">13 April, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tThree-way matching in accounts payable: What it is and why it matters\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-17849 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-cash-flow business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/what-is-a-pro-forma-invoice\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-10T12:10:49+01:00\">10 April, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is a pro forma invoice?\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>You know that for small businesses, cash is king. But how can your cash flow statement help you manage it? 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