wip

app/Collections/Accounting/JournalEntryCollection.php

 
 namespace App\Collections\Accounting;
 
-use App\Enums\Accounting\JournalEntryType;
 use App\Models\Accounting\JournalEntry;
 use App\Utilities\Currency\CurrencyAccessor;
+use App\Utilities\Currency\CurrencyConverter;
 use App\ValueObjects\Money;
 use Illuminate\Database\Eloquent\Collection;
 
 {
     public function sumDebits(): Money
     {
-        $total = $this->where('type', JournalEntryType::Debit)
-            ->sum(static function (JournalEntry $item) {
-                return $item->rawValue('amount');
-            });
+        $total = $this->reduce(static function ($carry, JournalEntry $item) {
+            if ($item->type->isDebit()) {
+                $amountAsInteger = CurrencyConverter::convertToCents($item->amount);
+
+                return bcadd($carry, $amountAsInteger, 0);
+            }
+
+            return $carry;
+        }, 0);
 
         return new Money($total, CurrencyAccessor::getDefaultCurrency());
     }
 
     public function sumCredits(): Money
     {
-        $total = $this->where('type', JournalEntryType::Credit)
-            ->sum(static function (JournalEntry $item) {
-                return $item->rawValue('amount');
-            });
+        $total = $this->reduce(static function ($carry, JournalEntry $item) {
+            if ($item->type->isCredit()) {
+                $amountAsInteger = CurrencyConverter::convertToCents($item->amount);
+
+                return bcadd($carry, $amountAsInteger, 0);
+            }
+
+            return $carry;
+        }, 0);
 
         return new Money($total, CurrencyAccessor::getDefaultCurrency());
     }

app/DTO/CashFlowOverviewDTO.php

+<?php
+
+namespace App\DTO;
+
+class CashFlowOverviewDTO
+{
+    public function __construct(
+        public array $categories,
+    ) {}
+}

app/DTO/ReportDTO.php

         public ?AccountBalanceDTO $overallTotal = null,
         public array $fields = [],
         public ?string $reportType = null,
+        public ?CashFlowOverviewDTO $overview = null,
     ) {}
 }

app/Services/AccountService.php

         return $query;
     }
 
+    public function getCashFlowAccountBalances(string $startDate, string $endDate, array $accountIds = []): Builder
+    {
+        $accountIds = array_map('intval', $accountIds);
+
+        $query = Account::query()
+            ->select([
+                'accounts.id',
+                'accounts.name',
+                'accounts.category',
+                'accounts.type',
+                'accounts.subtype_id',
+                'accounts.currency_code',
+                'accounts.code',
+            ])
+            ->addSelect([
+                DB::raw("
+                    COALESCE(
+                        IF(accounts.category IN ('asset', 'expense'),
+                            SUM(IF(journal_entries.type = 'debit' AND transactions.posted_at < ?, journal_entries.amount, 0)) -
+                            SUM(IF(journal_entries.type = 'credit' AND transactions.posted_at < ?, journal_entries.amount, 0)),
+                            SUM(IF(journal_entries.type = 'credit' AND transactions.posted_at < ?, journal_entries.amount, 0)) -
+                            SUM(IF(journal_entries.type = 'debit' AND transactions.posted_at < ?, journal_entries.amount, 0))
+                        ), 0
+                    ) AS starting_balance
+                "),
+                DB::raw("
+                    COALESCE(SUM(
+                        IF(journal_entries.type = 'debit' AND transactions.posted_at BETWEEN ? AND ?, journal_entries.amount, 0)
+                    ), 0) AS total_debit
+                "),
+                DB::raw("
+                    COALESCE(SUM(
+                        IF(journal_entries.type = 'credit' AND transactions.posted_at BETWEEN ? AND ?, journal_entries.amount, 0)
+                    ), 0) AS total_credit
+                "),
+            ])
+            ->join('journal_entries', 'journal_entries.account_id', '=', 'accounts.id')
+            ->join('transactions', function (JoinClause $join) use ($endDate) {
+                $join->on('transactions.id', '=', 'journal_entries.transaction_id')
+                    ->where('transactions.posted_at', '<=', $endDate);
+            })
+            ->whereExists(function (\Illuminate\Database\Query\Builder $subQuery) {
+                $subQuery->select(DB::raw(1))
+                    ->from('journal_entries as je')
+                    ->join('accounts as bank_accounts', 'bank_accounts.id', '=', 'je.account_id')
+                    ->whereNotNull('bank_accounts.bank_account_id')
+                    ->whereColumn('je.transaction_id', 'journal_entries.transaction_id');
+            })
+            ->groupBy('accounts.id')
+            ->with(['subtype:id,name,inverse_cash_flow']);
+
+        if (! empty($accountIds)) {
+            $query->whereIn('accounts.id', $accountIds);
+        }
+
+        $query->addBinding([$startDate, $startDate, $startDate, $startDate, $startDate, $endDate, $startDate, $endDate], 'select');
+
+        return $query;
+    }
+
     public function getTotalBalanceForAllBankAccounts(string $startDate, string $endDate): Money
     {
         $accountIds = Account::whereHas('bankAccount')
         return new Money($totalBalance, CurrencyAccessor::getDefaultCurrency());
     }
 
+    public function getStartingBalanceForAllBankAccounts(string $startDate): Money
+    {
+        $accountIds = Account::whereHas('bankAccount')
+            ->pluck('id')
+            ->toArray();
+
+        if (empty($accountIds)) {
+            return new Money(0, CurrencyAccessor::getDefaultCurrency());
+        }
+
+        $result = DB::table('journal_entries')
+            ->join('transactions', function (JoinClause $join) use ($startDate) {
+                $join->on('transactions.id', '=', 'journal_entries.transaction_id')
+                    ->where('transactions.posted_at', '<', $startDate);
+            })
+            ->whereIn('journal_entries.account_id', $accountIds)
+            ->selectRaw('
+            SUM(CASE
+                WHEN transactions.posted_at < ? AND journal_entries.type = "debit" THEN journal_entries.amount
+                WHEN transactions.posted_at < ? AND journal_entries.type = "credit" THEN -journal_entries.amount
+                ELSE 0
+            END) AS totalStartingBalance
+        ', [
+                $startDate,
+                $startDate,
+            ])
+            ->first();
+
+        return new Money($result->totalStartingBalance ?? 0, CurrencyAccessor::getDefaultCurrency());
+    }
+
+    public function getBankAccountBalances(string $startDate, string $endDate): Builder | array
+    {
+        $accountIds = Account::whereHas('bankAccount')
+            ->pluck('id')
+            ->toArray();
+
+        if (empty($accountIds)) {
+            return [];
+        }
+
+        return $this->getAccountBalances($startDate, $endDate, $accountIds);
+    }
+
     public function getEarliestTransactionDate(): string
     {
         $earliestDate = Transaction::min('posted_at');

app/Services/ReportService.php

 use App\DTO\AccountDTO;
 use App\DTO\AccountTransactionDTO;
 use App\DTO\AccountTypeDTO;
+use App\DTO\CashFlowOverviewDTO;
 use App\DTO\ReportDTO;
 use App\Enums\Accounting\AccountCategory;
 use App\Enums\Accounting\AccountType;
 use App\Models\Accounting\Account;
 use App\Support\Column;
 use App\Utilities\Currency\CurrencyAccessor;
+use App\Utilities\Currency\CurrencyConverter;
 use App\ValueObjects\Money;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Support\Carbon;
             'Financing Activities' => $this->buildFinancingActivities($startDate, $endDate),
         ];
 
-        $totalCashFlows = $this->calculateTotalCashFlows($sections);
+        $totalCashFlows = $this->calculateTotalCashFlows($sections, $startDate);
 
-        return new ReportDTO($sections, $totalCashFlows, $columns);
+        $overview = $this->buildCashFlowOverview($startDate, $endDate);
+
+        return new ReportDTO(
+            categories: $sections,
+            overallTotal: $totalCashFlows,
+            fields: $columns,
+            overview: $overview
+        );
+    }
+
+    private function calculateTotalCashFlows(array $sections, string $startDate): AccountBalanceDTO
+    {
+        $totalInflow = 0;
+        $totalOutflow = 0;
+        $startingBalance = $this->accountService->getStartingBalanceForAllBankAccounts($startDate)->getAmount();
+
+        foreach ($sections as $section) {
+            $netMovement = $section->summary->netMovement ?? 0;
+
+            $numericNetMovement = CurrencyConverter::convertToCents($netMovement);
+
+            if ($numericNetMovement > 0) {
+                $totalInflow += $numericNetMovement;
+            } else {
+                $totalOutflow += $numericNetMovement;
+            }
+        }
+
+        $netCashChange = $totalInflow + $totalOutflow;
+        $endingBalance = $startingBalance + $netCashChange;
+
+        return $this->formatBalances([
+            'starting_balance' => $startingBalance,
+            'debit_balance' => $totalInflow,
+            'credit_balance' => abs($totalOutflow),
+            'net_movement' => $netCashChange,
+            'ending_balance' => $endingBalance,
+        ]);
+    }
+
+    private function buildCashFlowOverview(string $startDate, string $endDate): CashFlowOverviewDTO
+    {
+        $accounts = $this->accountService->getBankAccountBalances($startDate, $endDate)->get();
+
+        $startingBalanceAccounts = [];
+        $endingBalanceAccounts = [];
+
+        $startingBalanceTotal = 0;
+        $endingBalanceTotal = 0;
+
+        foreach ($accounts as $account) {
+            $accountBalances = $this->calculateAccountBalances($account);
+
+            $startingBalanceTotal += $accountBalances['starting_balance'];
+            $endingBalanceTotal += $accountBalances['ending_balance'];
+
+            $startingBalanceAccounts[] = new AccountDTO(
+                accountName: $account->name,
+                accountCode: $account->code,
+                accountId: $account->id,
+                balance: $this->formatBalances(['starting_balance' => $accountBalances['starting_balance']]),
+                startDate: $startDate,
+                endDate: $endDate,
+            );
+
+            $endingBalanceAccounts[] = new AccountDTO(
+                accountName: $account->name,
+                accountCode: $account->code,
+                accountId: $account->id,
+                balance: $this->formatBalances(['ending_balance' => $accountBalances['ending_balance']]),
+                startDate: $startDate,
+                endDate: $endDate,
+            );
+        }
+
+        $startingBalanceSummary = $this->formatBalances(['starting_balance' => $startingBalanceTotal]);
+        $endingBalanceSummary = $this->formatBalances(['ending_balance' => $endingBalanceTotal]);
+
+        $overviewCategories = [
+            'Starting Balance' => new AccountCategoryDTO(
+                accounts: $startingBalanceAccounts,
+                summary: $startingBalanceSummary,
+            ),
+            'Ending Balance' => new AccountCategoryDTO(
+                accounts: $endingBalanceAccounts,
+                summary: $endingBalanceSummary,
+            ),
+        ];
+
+        return new CashFlowOverviewDTO($overviewCategories);
     }
 
     private function buildOperatingActivities(string $startDate, string $endDate): AccountCategoryDTO
     {
-        $accounts = $this->accountService->getAccountBalances($startDate, $endDate)
+        $accounts = $this->accountService->getCashFlowAccountBalances($startDate, $endDate)
             ->whereIn('accounts.type', [
                 AccountType::OperatingRevenue,
                 AccountType::UncategorizedRevenue,
+                AccountType::ContraRevenue,
                 AccountType::OperatingExpense,
                 AccountType::NonOperatingExpense,
                 AccountType::UncategorizedExpense,
+                AccountType::ContraExpense,
                 AccountType::CurrentAsset,
             ])
             ->whereRelation('subtype', 'name', '!=', 'Cash and Cash Equivalents')
             ->orderByRaw('LENGTH(code), code')
             ->get();
 
-        $adjustments = $this->accountService->getAccountBalances($startDate, $endDate)
+        $adjustments = $this->accountService->getCashFlowAccountBalances($startDate, $endDate)
             ->whereIn('accounts.type', [
                 AccountType::ContraAsset,
                 AccountType::CurrentLiability,
 
     private function buildInvestingActivities(string $startDate, string $endDate): AccountCategoryDTO
     {
-        $accounts = $this->accountService->getAccountBalances($startDate, $endDate)
+        $accounts = $this->accountService->getCashFlowAccountBalances($startDate, $endDate)
             ->whereIn('accounts.type', [AccountType::NonCurrentAsset])
             ->orderByRaw('LENGTH(code), code')
             ->get();
 
-        $adjustments = $this->accountService->getAccountBalances($startDate, $endDate)
+        $adjustments = $this->accountService->getCashFlowAccountBalances($startDate, $endDate)
             ->whereIn('accounts.type', [AccountType::NonOperatingRevenue])
             ->orderByRaw('LENGTH(code), code')
             ->get();
 
     private function buildFinancingActivities(string $startDate, string $endDate): AccountCategoryDTO
     {
-        $accounts = $this->accountService->getAccountBalances($startDate, $endDate)
+        $accounts = $this->accountService->getCashFlowAccountBalances($startDate, $endDate)
             ->where(function (Builder $query) {
                 $query->whereIn('accounts.type', [
                     AccountType::Equity,
         );
     }
 
-    private function calculateTotalCashFlows(array $sections): AccountBalanceDTO
-    {
-        $totalCashFlow = 0;
-
-        foreach ($sections as $section) {
-            $netMovement = $section->summary->netMovement ?? 0;
-
-            $numericNetMovement = money($netMovement, CurrencyAccessor::getDefaultCurrency(), true)->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

 
 use App\DTO\AccountDTO;
 use App\DTO\ReportCategoryDTO;
-use App\DTO\ReportDTO;
 use App\DTO\ReportTypeDTO;
-use App\Utilities\Currency\CurrencyConverter;
 
 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) {
-            $netMovement = CurrencyConverter::convertToCents($category->summary->netMovement);
-
-            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
-        $this->grossCashInflow = CurrencyConverter::formatCentsToMoney($cashInflow);
-        $this->grossCashOutflow = CurrencyConverter::formatCentsToMoney(abs($cashOutflow));
-    }
-
     public function getCategories(): array
     {
         $categories = [];
         return [
             [
                 'label' => 'Gross Cash Inflow',
-                'value' => $this->grossCashInflow,
+                'value' => $this->report->overallTotal->debitBalance ?? '',
             ],
             [
                 'label' => 'Gross Cash Outflow',
-                'value' => $this->grossCashOutflow,
+                'value' => $this->report->overallTotal->creditBalance ?? '',
             ],
             [
-                'label' => 'Net Cash Flow',
+                'label' => 'Net Cash Change',
                 'value' => $this->report->overallTotal->netMovement ?? '',
             ],
         ];
     }
+
+    public function getOverview(): array
+    {
+        $categories = [];
+
+        foreach ($this->report->overview->categories as $categoryName => $category) {
+            $header = [];
+
+            foreach ($this->getColumns() as $column) {
+                $header[$column->getName()] = $column->getName() === 'account_name' ? $categoryName : '';
+            }
+
+            $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->startingBalance ?? $account->balance->endingBalance ?? '',
+                        default => '',
+                    };
+                }
+
+                return $row;
+            }, $category->accounts);
+
+            $summary = [];
+
+            foreach ($this->getColumns() as $column) {
+                $summary[$column->getName()] = match ($column->getName()) {
+                    'account_name' => 'Total ' . $categoryName,
+                    'net_movement' => $category->summary->startingBalance ?? $category->summary->endingBalance ?? '',
+                    default => '',
+                };
+            }
+
+            $categories[] = new ReportCategoryDTO(
+                header: $header,
+                data: $data,
+                summary: $summary,
+            );
+        }
+
+        return $categories;
+    }
 }

composer.lock

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+                "source": "https://github.com/aws/aws-sdk-php/tree/3.325.5"
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config/chart-of-accounts.php

                 'description' => 'Revenue that is deducted from gross revenue to arrive at net revenue. This includes sales discounts, returns, and allowances.',
                 'multi_currency' => false,
                 'base_code' => '4900',
-                'inverse_cash_flow' => true,
+                'inverse_cash_flow' => false,
                 'accounts' => [
                     'Sales Returns and Allowances' => [
                         'description' => 'The amount of money returned to customers or deducted from sales due to returned goods or allowances granted.',
                 'description' => 'Expenses that are deducted from gross expenses to arrive at net expenses. This includes purchase discounts, returns, and allowances.',
                 'multi_currency' => false,
                 'base_code' => '5900',
-                'inverse_cash_flow' => false,
+                'inverse_cash_flow' => true,
                 'accounts' => [
                     'Purchase Returns and Allowances' => [
                         'description' => 'The amount of money returned to suppliers or deducted from purchases due to returned goods or allowances granted.',

package-lock.json

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+                "@rollup/rollup-linux-arm-musleabihf": "4.25.0",
+                "@rollup/rollup-linux-arm64-gnu": "4.25.0",
+                "@rollup/rollup-linux-arm64-musl": "4.25.0",
+                "@rollup/rollup-linux-powerpc64le-gnu": "4.25.0",
+                "@rollup/rollup-linux-riscv64-gnu": "4.25.0",
+                "@rollup/rollup-linux-s390x-gnu": "4.25.0",
+                "@rollup/rollup-linux-x64-gnu": "4.25.0",
+                "@rollup/rollup-linux-x64-musl": "4.25.0",
+                "@rollup/rollup-win32-arm64-msvc": "4.25.0",
+                "@rollup/rollup-win32-ia32-msvc": "4.25.0",
+                "@rollup/rollup-win32-x64-msvc": "4.25.0",
                 "fsevents": "~2.3.2"
             }
         },

resources/views/components/company/tables/cell.blade.php

     'alignmentClass',
     'indent' => false,
     'bold' => false,
+    'underlineThin' => false,
+    'underlineBold' => false,
 ])
 
 <td
         @class([
             'px-3 py-4 text-sm leading-6 text-gray-950 dark:text-white',
             'font-semibold' => $bold,
+            'border-b border-gray-700 dark:border-white/10' => $underlineThin,
+            'border-b-[1.5px] border-gray-800 dark:border-white/5' => $underlineBold,
         ])
     >
         {{ $slot }}

resources/views/components/company/tables/reports/cash-flow-statement.blade.php

+<table class="w-full table-auto divide-y divide-gray-200 dark:divide-white/5">
+    <x-company.tables.header :headers="$report->getHeaders()" :alignment-class="[$report, 'getAlignmentClass']"/>
+    @foreach($report->getCategories() as $accountCategory)
+        <tbody class="divide-y divide-gray-200 whitespace-nowrap dark:divide-white/5">
+        <x-company.tables.category-header :category-headers="$accountCategory->header"
+                                          :alignment-class="[$report, 'getAlignmentClass']"/>
+        @foreach($accountCategory->data as $categoryAccount)
+            <tr>
+                @foreach($categoryAccount as $accountIndex => $categoryAccountCell)
+                    <x-company.tables.cell :alignment-class="$report->getAlignmentClass($accountIndex)"
+                                           indent="true">
+                        @if(is_array($categoryAccountCell) && isset($categoryAccountCell['name']))
+                            @if($categoryAccountCell['name'] === 'Retained Earnings' && isset($categoryAccountCell['start_date']) && isset($categoryAccountCell['end_date']))
+                                <x-filament::link
+                                    color="primary"
+                                    target="_blank"
+                                    icon="heroicon-o-arrow-top-right-on-square"
+                                    :icon-position="\Filament\Support\Enums\IconPosition::After"
+                                    :icon-size="\Filament\Support\Enums\IconSize::Small"
+                                    href="{{ \App\Filament\Company\Pages\Reports\IncomeStatement::getUrl([
+                                            'startDate' => $categoryAccountCell['start_date'],
+                                            'endDate' => $categoryAccountCell['end_date']
+                                        ]) }}"
+                                >
+                                    {{ $categoryAccountCell['name'] }}
+                                </x-filament::link>
+                            @elseif(isset($categoryAccountCell['id']) && isset($categoryAccountCell['start_date']) && isset($categoryAccountCell['end_date']))
+                                <x-filament::link
+                                    color="primary"
+                                    target="_blank"
+                                    icon="heroicon-o-arrow-top-right-on-square"
+                                    :icon-position="\Filament\Support\Enums\IconPosition::After"
+                                    :icon-size="\Filament\Support\Enums\IconSize::Small"
+                                    href="{{ \App\Filament\Company\Pages\Reports\AccountTransactions::getUrl([
+                                            'startDate' => $categoryAccountCell['start_date'],
+                                            'endDate' => $categoryAccountCell['end_date'],
+                                            'selectedAccount' => $categoryAccountCell['id']
+                                        ]) }}"
+                                >
+                                    {{ $categoryAccountCell['name'] }}
+                                </x-filament::link>
+                            @else
+                                {{ $categoryAccountCell['name'] }}
+                            @endif
+                        @else
+                            {{ $categoryAccountCell }}
+                        @endif
+                    </x-company.tables.cell>
+                @endforeach
+            </tr>
+        @endforeach
+        @foreach($accountCategory->types as $accountType)
+            <tr class="bg-gray-50 dark:bg-white/5">
+                @foreach($accountType->header as $accountTypeHeaderIndex => $accountTypeHeaderCell)
+                    <x-company.tables.cell :alignment-class="$report->getAlignmentClass($accountTypeHeaderIndex)"
+                                           indent="true" bold="true">
+                        {{ $accountTypeHeaderCell }}
+                    </x-company.tables.cell>
+                @endforeach
+            </tr>
+            @foreach($accountType->data as $typeAccount)
+                <tr>
+                    @foreach($typeAccount as $accountIndex => $typeAccountCell)
+                        <x-company.tables.cell :alignment-class="$report->getAlignmentClass($accountIndex)"
+                                               indent="true">
+                            @if(is_array($typeAccountCell) && isset($typeAccountCell['name']))
+                                @if($typeAccountCell['name'] === 'Retained Earnings' && isset($typeAccountCell['start_date']) && isset($typeAccountCell['end_date']))
+                                    <x-filament::link
+                                        color="primary"
+                                        target="_blank"
+                                        icon="heroicon-o-arrow-top-right-on-square"
+                                        :icon-position="\Filament\Support\Enums\IconPosition::After"
+                                        :icon-size="\Filament\Support\Enums\IconSize::Small"
+                                        href="{{ \App\Filament\Company\Pages\Reports\IncomeStatement::getUrl([
+                                            'startDate' => $typeAccountCell['start_date'],
+                                            'endDate' => $typeAccountCell['end_date']
+                                        ]) }}"
+                                    >
+                                        {{ $typeAccountCell['name'] }}
+                                    </x-filament::link>
+                                @elseif(isset($typeAccountCell['id']) && isset($typeAccountCell['start_date']) && isset($typeAccountCell['end_date']))
+                                    <x-filament::link
+                                        color="primary"
+                                        target="_blank"
+                                        icon="heroicon-o-arrow-top-right-on-square"
+                                        :icon-position="\Filament\Support\Enums\IconPosition::After"
+                                        :icon-size="\Filament\Support\Enums\IconSize::Small"
+                                        href="{{ \App\Filament\Company\Pages\Reports\AccountTransactions::getUrl([
+                                            'startDate' => $typeAccountCell['start_date'],
+                                            'endDate' => $typeAccountCell['end_date'],
+                                            'selectedAccount' => $typeAccountCell['id']
+                                        ]) }}"
+                                    >
+                                        {{ $typeAccountCell['name'] }}
+                                    </x-filament::link>
+                                @else
+                                    {{ $typeAccountCell['name'] }}
+                                @endif
+                            @else
+                                {{ $typeAccountCell }}
+                            @endif
+                        </x-company.tables.cell>
+                    @endforeach
+                </tr>
+            @endforeach
+            <tr>
+                @foreach($accountType->summary as $accountTypeSummaryIndex => $accountTypeSummaryCell)
+                    <x-company.tables.cell :alignment-class="$report->getAlignmentClass($accountTypeSummaryIndex)"
+                                           indent="true" bold="true">
+                        {{ $accountTypeSummaryCell }}
+                    </x-company.tables.cell>
+                @endforeach
+            </tr>
+        @endforeach
+        <tr>
+            @foreach($accountCategory->summary as $accountCategorySummaryIndex => $accountCategorySummaryCell)
+                <x-company.tables.cell :alignment-class="$report->getAlignmentClass($accountCategorySummaryIndex)"
+                                       bold="true">
+                    {{ $accountCategorySummaryCell }}
+                </x-company.tables.cell>
+            @endforeach
+        </tr>
+        <tr>
+            <td colspan="{{ count($report->getHeaders()) }}">
+                <div class="min-h-12"></div>
+            </td>
+        </tr>
+        </tbody>
+    @endforeach
+    @foreach($report->getOverview() as $overviewCategory)
+        <tbody class="divide-y divide-gray-200 whitespace-nowrap dark:divide-white/5">
+        <x-company.tables.category-header :category-headers="$overviewCategory->header"
+                                          :alignment-class="[$report, 'getAlignmentClass']"/>
+        @foreach($overviewCategory->data as $overviewAccount)
+            <tr>
+                @foreach($overviewAccount as $overviewIndex => $overviewCell)
+                    <x-company.tables.cell :alignment-class="$report->getAlignmentClass($overviewIndex)">
+                        @if(is_array($overviewCell) && isset($overviewCell['name']))
+                            @if(isset($overviewCell['id']) && isset($overviewCell['start_date']) && isset($overviewCell['end_date']))
+                                <x-filament::link
+                                    color="primary"
+                                    target="_blank"
+                                    icon="heroicon-o-arrow-top-right-on-square"
+                                    :icon-position="\Filament\Support\Enums\IconPosition::After"
+                                    :icon-size="\Filament\Support\Enums\IconSize::Small"
+                                    href="{{ \App\Filament\Company\Pages\Reports\AccountTransactions::getUrl([
+                                            'startDate' => $overviewCell['start_date'],
+                                            'endDate' => $overviewCell['end_date'],
+                                            'selectedAccount' => $overviewCell['id']
+                                        ]) }}"
+                                >
+                                    {{ $overviewCell['name'] }}
+                                </x-filament::link>
+                            @else
+                                {{ $overviewCell['name'] }}
+                            @endif
+                        @else
+                            {{ $overviewCell }}
+                        @endif
+                    </x-company.tables.cell>
+                @endforeach
+            </tr>
+        @endforeach
+        <tr>
+            @foreach($overviewCategory->summary as $overviewSummaryIndex => $overviewSummaryCell)
+                <x-company.tables.cell :alignment-class="$report->getAlignmentClass($overviewSummaryIndex)" bold="true">
+                    {{ $overviewSummaryCell }}
+                </x-company.tables.cell>
+            @endforeach
+        </tr>
+        @if($overviewCategory->header['account_name'] === 'Starting Balance')
+            <!-- Insert Gross Cash Inflow, Gross Cash Outflow, and Net Cash Change here -->
+            @foreach($report->getSummary() as $summaryItem)
+                <tr>
+                    <x-company.tables.cell :alignment-class="$report->getAlignmentClass('account_name')"
+                                           :bold="$loop->last">
+                        {{ $summaryItem['label'] }}
+                    </x-company.tables.cell>
+                    <x-company.tables.cell :alignment-class="$report->getAlignmentClass('net_movement')"
+                                           :bold="$loop->last" :underline-bold="$loop->last"
+                                           :underline-thin="$loop->remaining === 1">
+                        {{ $summaryItem['value'] }}
+                    </x-company.tables.cell>
+                </tr>
+            @endforeach
+        @endif
+        </tbody>
+    @endforeach
+    <x-company.tables.footer :totals="$report->getOverallTotals()" :alignment-class="[$report, 'getAlignmentClass']"/>
+</table>

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

             @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"/>
+                <x-company.tables.reports.cash-flow-statement :report="$this->report"/>
             @endif
         @endif
     </x-company.tables.container>