wip Cash Flow Statement

app/Filament/Company/Pages/Reports.php

 use App\Filament\Company\Pages\Reports\AccountBalances;
 use App\Filament\Company\Pages\Reports\AccountTransactions;
 use App\Filament\Company\Pages\Reports\BalanceSheet;
+use App\Filament\Company\Pages\Reports\CashFlowStatement;
 use App\Filament\Company\Pages\Reports\IncomeStatement;
 use App\Filament\Company\Pages\Reports\TrialBalance;
 use App\Infolists\Components\ReportEntry;
                             ->description('Shows cash inflows and outflows over a specific period of time.')
                             ->icon('heroicon-o-document-currency-dollar')
                             ->iconColor(Color::Cyan)
-                            ->url('#'),
+                            ->url(CashFlowStatement::getUrl()),
                     ]),
                 Section::make('Detailed Reports')
                     ->aside()

app/Filament/Company/Pages/Reports/CashFlowStatement.php

+<?php
+
+namespace App\Filament\Company\Pages\Reports;
+
+use App\Contracts\ExportableReport;
+use App\DTO\ReportDTO;
+use App\Services\ExportService;
+use App\Services\ReportService;
+use App\Support\Column;
+use App\Transformers\CashFlowStatementReportTransformer;
+use Filament\Forms\Form;
+use Filament\Support\Enums\Alignment;
+use Guava\FilamentClusters\Forms\Cluster;
+use Livewire\Attributes\Url;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class CashFlowStatement extends BaseReportPage
+{
+    protected static string $view = 'filament.company.pages.reports.cash-flow-statement';
+
+    protected static ?string $slug = 'reports/cash-flow-statement';
+
+    protected static bool $shouldRegisterNavigation = false;
+
+    protected ReportService $reportService;
+
+    protected ExportService $exportService;
+
+    #[Url]
+    public ?string $activeTab = 'summary';
+
+    public function boot(ReportService $reportService, ExportService $exportService): void
+    {
+        $this->reportService = $reportService;
+        $this->exportService = $exportService;
+    }
+
+    public function getTable(): array
+    {
+        return [
+            Column::make('account_code')
+                ->label('Account Code')
+                ->toggleable()
+                ->alignment(Alignment::Center),
+            Column::make('account_name')
+                ->label('Account')
+                ->alignment(Alignment::Left),
+            Column::make('net_movement')
+                ->label('Amount')
+                ->alignment(Alignment::Right),
+        ];
+    }
+
+    public function filtersForm(Form $form): Form
+    {
+        return $form
+            ->inlineLabel()
+            ->columns()
+            ->schema([
+                $this->getDateRangeFormComponent(),
+                Cluster::make([
+                    $this->getStartDateFormComponent(),
+                    $this->getEndDateFormComponent(),
+                ])->hiddenLabel(),
+            ]);
+    }
+
+    protected function buildReport(array $columns): ReportDTO
+    {
+        return $this->reportService->buildCashFlowStatementReport($this->getFormattedStartDate(), $this->getFormattedEndDate(), $columns);
+    }
+
+    protected function getTransformer(ReportDTO $reportDTO): ExportableReport
+    {
+        return new CashFlowStatementReportTransformer($reportDTO);
+    }
+
+    public function exportCSV(): StreamedResponse
+    {
+        return $this->exportService->exportToCsv($this->company, $this->report, $this->getFilterState('startDate'), $this->getFilterState('endDate'));
+    }
+
+    public function exportPDF(): StreamedResponse
+    {
+        return $this->exportService->exportToPdf($this->company, $this->report, $this->getFilterState('startDate'), $this->getFilterState('endDate'));
+    }
+}

app/Services/ReportService.php

         return new ReportDTO($accountCategories, $formattedReportTotalBalances, $columns);
     }
 
+    public function buildCashFlowStatementReport(string $startDate, string $endDate, array $columns = []): ReportDTO
+    {
+        $sections = [
+            'Operating Activities' => $this->buildOperatingActivities($startDate, $endDate),
+            'Investing Activities' => $this->buildInvestingActivities($startDate, $endDate),
+            'Financing Activities' => $this->buildFinancingActivities($startDate, $endDate),
+        ];
+
+        $totalCashFlows = $this->calculateTotalCashFlows($sections);
+
+        ray($sections);
+
+        return new ReportDTO($sections, $totalCashFlows, $columns);
+    }
+
+    private function buildOperatingActivities(string $startDate, string $endDate): AccountCategoryDTO
+    {
+        $accounts = $this->accountService->getAccountBalances($startDate, $endDate)
+            ->whereIn('accounts.type', [
+                AccountType::OperatingRevenue,
+                AccountType::UncategorizedRevenue,
+                AccountType::OperatingExpense,
+                AccountType::NonOperatingExpense,
+                AccountType::UncategorizedExpense,
+                AccountType::CurrentAsset,
+            ])
+            ->whereRelation('subtype', 'name', '!=', 'Cash and Cash Equivalents')
+            ->orderByRaw('LENGTH(code), code')
+            ->get();
+
+        $adjustments = $this->accountService->getAccountBalances($startDate, $endDate)
+            ->whereIn('accounts.type', [
+                AccountType::ContraAsset,
+                AccountType::CurrentLiability,
+            ])
+            ->whereRelation('subtype', 'name', '!=', 'Short-Term Borrowings')
+            ->orderByRaw('LENGTH(code), code')
+            ->get();
+
+        return $this->formatSectionAccounts('Operating Activities', $accounts, $adjustments, $startDate, $endDate);
+    }
+
+    private function buildInvestingActivities(string $startDate, string $endDate): AccountCategoryDTO
+    {
+        $accounts = $this->accountService->getAccountBalances($startDate, $endDate)
+            ->whereIn('accounts.type', [AccountType::NonCurrentAsset])
+            ->orderByRaw('LENGTH(code), code')
+            ->get();
+
+        $adjustments = $this->accountService->getAccountBalances($startDate, $endDate)
+            ->whereIn('accounts.type', [AccountType::NonOperatingRevenue])
+            ->orderByRaw('LENGTH(code), code')
+            ->get();
+
+        return $this->formatSectionAccounts('Investing Activities', $accounts, $adjustments, $startDate, $endDate);
+    }
+
+    private function buildFinancingActivities(string $startDate, string $endDate): AccountCategoryDTO
+    {
+        $accounts = $this->accountService->getAccountBalances($startDate, $endDate)
+            ->where(function (Builder $query) {
+                $query->whereIn('accounts.type', [
+                    AccountType::Equity,
+                    AccountType::NonCurrentLiability,
+                ])
+                    ->orWhere(function (Builder $subQuery) {
+                        $subQuery->where('accounts.type', AccountType::CurrentLiability)
+                            ->whereRelation('subtype', 'name', 'Short-Term Borrowings');
+                    });
+            })
+            ->orderByRaw('LENGTH(code), code')
+            ->get();
+
+        return $this->formatSectionAccounts('Financing Activities', $accounts, [], $startDate, $endDate);
+    }
+
+    private function formatSectionAccounts(
+        string $sectionName,
+        $accounts,
+        $adjustments,
+        string $startDate,
+        string $endDate
+    ): AccountCategoryDTO {
+        $accountTypes = [];
+        $sectionTotal = 0;
+
+        foreach ($accounts as $account) {
+            $accountCategory = $account->type->getCategory();
+            $accountBalances = $this->calculateAccountBalances($account, $accountCategory);
+            $netCashFlow = $accountBalances['ending_balance'] ?? $accountBalances['net_movement'] ?? 0;
+            $sectionTotal += $netCashFlow;
+
+            $formattedAccountBalances = $this->formatBalances(['net_movement' => $netCashFlow]);
+
+            $accountDTO = new AccountDTO(
+                $account->name,
+                $account->code,
+                $account->id,
+                $formattedAccountBalances,
+                $startDate,
+                $endDate,
+            );
+
+            $accountTypeName = $account->subtype->name;
+            $accountTypes[$accountTypeName]['accounts'][] = $accountDTO;
+        }
+
+        foreach ($adjustments as $adjustment) {
+            $accountCategory = $adjustment->type->getCategory();
+            $adjustmentBalances = $this->calculateAccountBalances($adjustment, $accountCategory);
+            $netCashFlow = $adjustmentBalances['ending_balance'] ?? $adjustmentBalances['net_movement'] ?? 0;
+            $sectionTotal += $netCashFlow;
+
+            $formattedAdjustmentBalances = $this->formatBalances(['net_movement' => $netCashFlow]);
+
+            $accountDTO = new AccountDTO(
+                $adjustment->name,
+                $adjustment->code,
+                $adjustment->id,
+                $formattedAdjustmentBalances,
+                $startDate,
+                $endDate,
+            );
+
+            $accountTypeName = $adjustment->subtype->name;
+            $accountTypes[$accountTypeName]['accounts'][] = $accountDTO;
+        }
+
+        $formattedSectionTotal = $this->formatBalances(['net_movement' => $sectionTotal]);
+
+        // Convert each type array to AccountTypeDTO with summary balance
+        foreach ($accountTypes as $typeName => &$typeData) {
+            $typeNetMovement = array_reduce($typeData['accounts'], function ($carry, $account) {
+                return $carry + (float) \money($account->balance->netMovement, CurrencyAccessor::getDefaultCurrency(), true)->getAmount();
+            }, 0);
+
+            $formattedTypeBalance = $this->formatBalances(['net_movement' => $typeNetMovement]);
+
+            $typeData = new AccountTypeDTO(
+                accounts: $typeData['accounts'],
+                summary: $formattedTypeBalance
+            );
+        }
+
+        return new AccountCategoryDTO(
+            accounts: [], // No direct accounts, only types in cash flow
+            types: $accountTypes, // Structured by AccountTypeDTO
+            summary: $formattedSectionTotal,
+        );
+    }
+
+    private function calculateTotalCashFlows(array $sections): AccountBalanceDTO
+    {
+        $totalCashFlow = 0;
+
+        foreach ($sections as $section) {
+            $netMovement = $section->summary->netMovement ?? 0;
+
+            $numericNetMovement = money($netMovement, CurrencyAccessor::getDefaultCurrency())->getAmount();
+
+            $totalCashFlow += $numericNetMovement;
+        }
+
+        return $this->formatBalances(['net_movement' => $totalCashFlow]);
+    }
+
     public function buildBalanceSheetReport(string $asOfDate, array $columns = []): ReportDTO
     {
         $asOfDateCarbon = Carbon::parse($asOfDate);

app/Transformers/CashFlowStatementReportTransformer.php

+<?php
+
+namespace App\Transformers;
+
+use App\DTO\AccountDTO;
+use App\DTO\ReportCategoryDTO;
+use App\DTO\ReportDTO;
+use App\DTO\ReportTypeDTO;
+use App\Utilities\Currency\CurrencyAccessor;
+
+class CashFlowStatementReportTransformer extends SummaryReportTransformer
+{
+    protected string $totalOperatingActivities;
+
+    protected string $totalInvestingActivities;
+
+    protected string $totalFinancingActivities;
+
+    protected string $grossCashInflow;
+
+    protected string $grossCashOutflow;
+
+    public function __construct(ReportDTO $report)
+    {
+        parent::__construct($report);
+
+        $this->calculateTotals();
+    }
+
+    public function getTitle(): string
+    {
+        return 'Cash Flow Statement';
+    }
+
+    public function calculateTotals(): void
+    {
+        $cashInflow = 0;
+        $cashOutflow = 0;
+
+        foreach ($this->report->categories as $categoryName => $category) {
+            $netMovement = (float) money($category->summary->netMovement, CurrencyAccessor::getDefaultCurrency())->getAmount();
+
+            match ($categoryName) {
+                'Operating Activities' => $this->totalOperatingActivities = $netMovement,
+                'Investing Activities' => $this->totalInvestingActivities = $netMovement,
+                'Financing Activities' => $this->totalFinancingActivities = $netMovement,
+            };
+
+            // Sum inflows and outflows separately
+            if ($netMovement > 0) {
+                $cashInflow += $netMovement;
+            } else {
+                $cashOutflow += $netMovement;
+            }
+        }
+
+        // Store gross totals
+        $this->grossCashInflow = money($cashInflow, CurrencyAccessor::getDefaultCurrency())->format();
+        $this->grossCashOutflow = money($cashOutflow, CurrencyAccessor::getDefaultCurrency())->format();
+    }
+
+    public function getCategories(): array
+    {
+        $categories = [];
+
+        foreach ($this->report->categories as $accountCategoryName => $accountCategory) {
+            // Header for the main category
+            $header = [];
+
+            foreach ($this->getColumns() as $column) {
+                $header[$column->getName()] = $column->getName() === 'account_name' ? $accountCategoryName : '';
+            }
+
+            // Category-level summary
+            $categorySummary = [];
+            foreach ($this->getColumns() as $column) {
+                $categorySummary[$column->getName()] = match ($column->getName()) {
+                    'account_name' => 'Total ' . $accountCategoryName,
+                    'net_movement' => $accountCategory->summary->netMovement ?? '',
+                    default => '',
+                };
+            }
+
+            // Accounts directly under the main category
+            $data = array_map(function (AccountDTO $account) {
+                $row = [];
+
+                foreach ($this->getColumns() as $column) {
+                    $row[$column->getName()] = match ($column->getName()) {
+                        'account_code' => $account->accountCode,
+                        'account_name' => [
+                            'name' => $account->accountName,
+                            'id' => $account->accountId ?? null,
+                            'start_date' => $account->startDate,
+                            'end_date' => $account->endDate,
+                        ],
+                        'net_movement' => $account->balance->netMovement ?? '',
+                        default => '',
+                    };
+                }
+
+                return $row;
+            }, $accountCategory->accounts ?? []);
+
+            // Subcategories (types) under the main category
+            $types = [];
+            ray($accountCategory->types);
+            foreach ($accountCategory->types as $typeName => $type) {
+                // Header for subcategory (type)
+                $typeHeader = [];
+                foreach ($this->getColumns() as $column) {
+                    $typeHeader[$column->getName()] = $column->getName() === 'account_name' ? $typeName : '';
+                }
+
+                ray($typeHeader);
+
+                // Account data for the subcategory
+                $typeData = array_map(function (AccountDTO $account) {
+                    $row = [];
+
+                    foreach ($this->getColumns() as $column) {
+                        $row[$column->getName()] = match ($column->getName()) {
+                            'account_code' => $account->accountCode,
+                            'account_name' => [
+                                'name' => $account->accountName,
+                                'id' => $account->accountId ?? null,
+                                'start_date' => $account->startDate,
+                                'end_date' => $account->endDate,
+                            ],
+                            'net_movement' => $account->balance->netMovement ?? '',
+                            default => '',
+                        };
+                    }
+
+                    return $row;
+                }, $type->accounts ?? []);
+
+                ray($typeData);
+
+                // Subcategory (type) summary
+                $typeSummary = [];
+                foreach ($this->getColumns() as $column) {
+                    $typeSummary[$column->getName()] = match ($column->getName()) {
+                        'account_name' => 'Total ' . $typeName,
+                        'net_movement' => $type->summary->netMovement ?? '',
+                        default => '',
+                    };
+                }
+
+                // Add subcategory (type) to the list
+                $types[$typeName] = new ReportTypeDTO(
+                    header: $typeHeader,
+                    data: $typeData,
+                    summary: $typeSummary,
+                );
+            }
+
+            // Add the category to the final array with its direct accounts and subcategories (types)
+            $categories[$accountCategoryName] = new ReportCategoryDTO(
+                header: $header,
+                data: $data, // Direct accounts under the category
+                summary: $categorySummary,
+                types: $types, // Subcategories (types) under the category
+            );
+        }
+
+        return $categories;
+    }
+
+    public function getSummaryCategories(): array
+    {
+        $summaryCategories = [];
+
+        $columns = $this->getSummaryColumns();
+
+        foreach ($this->report->categories as $accountCategoryName => $accountCategory) {
+            $categoryHeader = [];
+
+            foreach ($columns as $column) {
+                $categoryHeader[$column->getName()] = $column->getName() === 'account_name' ? $accountCategoryName : '';
+            }
+
+            $categorySummary = [];
+            foreach ($columns as $column) {
+                $categorySummary[$column->getName()] = match ($column->getName()) {
+                    'account_name' => 'Total ' . $accountCategoryName,
+                    'net_movement' => $accountCategory->summary->netMovement ?? '',
+                    default => '',
+                };
+            }
+
+            $types = [];
+
+            // Iterate through each account type and calculate type summaries
+            foreach ($accountCategory->types as $typeName => $type) {
+                $typeSummary = [];
+
+                foreach ($columns as $column) {
+                    $typeSummary[$column->getName()] = match ($column->getName()) {
+                        'account_name' => 'Total ' . $typeName,
+                        'net_movement' => $type->summary->netMovement ?? '',
+                        default => '',
+                    };
+                }
+
+                $types[$typeName] = new ReportTypeDTO(
+                    header: [],
+                    data: [],
+                    summary: $typeSummary,
+                );
+            }
+
+            // Add the category with its types and summary to the final array
+            $summaryCategories[$accountCategoryName] = new ReportCategoryDTO(
+                header: $categoryHeader,
+                data: [],
+                summary: $categorySummary,
+                types: $types,
+            );
+        }
+
+        return $summaryCategories;
+    }
+
+    public function getOverallTotals(): array
+    {
+        return [];
+    }
+
+    public function getSummaryOverallTotals(): array
+    {
+        return [];
+    }
+
+    public function getSummary(): array
+    {
+        return [
+            [
+                'label' => 'Gross Cash Inflow',
+                'value' => $this->grossCashInflow,
+            ],
+            [
+                'label' => 'Gross Cash Outflow',
+                'value' => $this->grossCashOutflow,
+            ],
+            [
+                'label' => 'Net Cash Flow',
+                'value' => $this->report->overallTotal->netMovement ?? '',
+            ],
+        ];
+    }
+}

config/chart-of-accounts.php

             ],
         ],
     ],
+
+    'cash_flow' => [
+        'operating_activities' => [
+            'directly_listed' => [
+                'operating_revenue',
+                'uncategorized_revenue',
+                'operating_expense',
+                'non_operating_expense', // e.g., interest expense
+                'uncategorized_expense',
+                'current_asset', // All current assets except for 'Cash and Cash Equivalents'
+            ],
+            'adjustments' => [
+                'types' => [
+                    'contra_asset', // Adjustments like accumulated depreciation
+                    'current_liability', // Changes in accounts like Accounts Payable, Accrued Expenses
+                ],
+            ],
+        ],
+        'investing_activities' => [
+            'directly_listed' => [
+                'non_current_asset', // Purchases or sales of long-term assets
+            ],
+            'adjustments' => [
+                'types' => [
+                    'non_operating_revenue', // Gains or losses on asset sales
+                ],
+            ],
+        ],
+        'financing_activities' => [
+            'directly_listed' => [
+                'equity', // Cash flows from issuing stock, dividends paid
+                'non_current_liability', // Cash flows related to long-term debt
+                'short_term_borrowings', // Proceeds or repayments of short-term loans
+            ],
+        ],
+        'missing_activities' => [
+            'types' => [
+                'contra_liability', // Adjustments, not direct cash flows
+                'contra_equity', // E.g., treasury stock adjustments
+                'contra_revenue', // Sales returns or allowances
+                'contra_expense', // Purchase discounts
+                'Cash and Cash Equivalents', // Only appears in beginning/ending balances
+            ],
+        ],
+    ],
 ];

database/seeders/DatabaseSeeder.php

                     ->state([
                         'name' => 'ERPSAAS',
                     ])
-                    ->withTransactions();
+                    ->withTransactions(10000);
             })
             ->create([
                 'name' => 'Admin',

package-lock.json

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resources/views/filament/company/pages/reports/cash-flow-statement.blade.php

+<x-filament-panels::page>
+    <x-filament::section>
+        <div class="flex flex-col md:flex-row items-start md:items-center justify-between gap-4">
+            <!-- Form Container -->
+            @if(method_exists($this, 'filtersForm'))
+                {{ $this->filtersForm }}
+            @endif
+
+            <!-- Grouping Button and Column Toggle -->
+            @if($this->hasToggleableColumns())
+                <x-filament-tables::column-toggle.dropdown
+                    :form="$this->getTableColumnToggleForm()"
+                    :trigger-action="$this->getToggleColumnsTriggerAction()"
+                />
+            @endif
+
+            <div class="inline-flex items-center min-w-0 md:min-w-[9.5rem] justify-end">
+                {{ $this->applyFiltersAction }}
+            </div>
+        </div>
+    </x-filament::section>
+
+
+    <x-filament::section>
+        <!-- Summary Section -->
+        @if($this->reportLoaded)
+            <div
+                class="flex flex-col md:flex-row items-center md:items-end text-center justify-center gap-4 md:gap-8">
+                @foreach($this->report->getSummary() as $summary)
+                    <div class="text-sm">
+                        <div class="text-gray-600 font-medium mb-2">{{ $summary['label'] }}</div>
+
+                        @php
+                            $isNetEarnings = $summary['label'] === 'Net Earnings';
+                            $isPositive = money($summary['value'], \App\Utilities\Currency\CurrencyAccessor::getDefaultCurrency())->isPositive();
+                        @endphp
+
+                        <strong
+                            @class([
+                                'text-lg',
+                                'text-green-700' => $isNetEarnings && $isPositive,
+                                'text-danger-700' => $isNetEarnings && ! $isPositive,
+                            ])
+                        >
+                            {{ $summary['value'] }}
+                        </strong>
+                    </div>
+
+                    @if(! $loop->last)
+                        <div class="flex items-center justify-center px-2">
+                            <strong class="text-lg">
+                                {{ $loop->remaining === 1 ? '=' : '-' }}
+                            </strong>
+                        </div>
+                    @endif
+                @endforeach
+            </div>
+        @endif
+    </x-filament::section>
+
+    <x-filament::tabs>
+        <x-filament::tabs.item
+            :active="$activeTab === 'summary'"
+            wire:click="$set('activeTab', 'summary')"
+        >
+            Summary
+        </x-filament::tabs.item>
+
+        <x-filament::tabs.item
+            :active="$activeTab === 'details'"
+            wire:click="$set('activeTab', 'details')"
+        >
+            Details
+        </x-filament::tabs.item>
+    </x-filament::tabs>
+
+    <x-company.tables.container :report-loaded="$this->reportLoaded">
+        @if($this->report)
+            @if($activeTab === 'summary')
+                <x-company.tables.reports.income-statement-summary :report="$this->report"/>
+            @elseif($activeTab === 'details')
+                <x-company.tables.reports.balance-sheet :report="$this->report"/>
+            @endif
+        @endif
+    </x-company.tables.container>
+</x-filament-panels::page>
+