Group-level cash-flow statement showing operating, investing, and financing cash movements across consolidated entities.
A consolidated cash-flow statement reports the combined cash inflows and outflows of a parent company and its consolidated subsidiaries. It shows how cash moved across the reporting group after consolidation adjustments.
The ordinary cash-flow statement can describe one reporting entity.
The consolidated version focuses on the whole reporting group. That means it reflects:
intra-group elimination effects
cash activity across subsidiaries
the group’s total operating, investing, and financing cash position
This matters because investors usually analyze the reporting group, not the parent in isolation.
Like other cash-flow statements, it usually presents:
operating cash flows
investing cash flows
financing cash flows
The distinction is that all three sections are shown on a consolidated basis.
Analysts use the consolidated cash-flow statement to assess:
whether the group is generating cash from operations
how much the group is reinvesting
whether financing needs are rising
whether reported earnings are supported by cash generation
It is especially important in groups where subsidiaries carry major operating activity or debt.
A parent and its subsidiaries report, after consolidation:
operating cash inflow of $220 million
investing cash outflow of $140 million
financing cash outflow of $50 million
Net change in cash is:
The group’s cash balance increased by $30 million.
Cash-Flow Statement: The broader statement concept from which the consolidated version is derived.
Balance Sheet: Helps explain the group’s cash position and financing structure.
Income Statement: Provides the earnings context that cash-flow analysis tests.
General Purpose Financial Statements: The broader reporting package that often includes the consolidated cash-flow statement.
Working Capital: Changes in working capital often affect operating cash flow materially.