Cash Flow Statement

Girtek is a cash-basis system — a sale counts as cash the moment it's recorded, an expense the moment it's paid — so "cash from operations" below is the same figure as net income on the Income Statement; there are no non-cash adjustments to reconcile. Ending cash reflects today's actual account balances (Plaid/Square only report a current balance, not a historical one), so beginning cash is derived by working backward from today's balance and this period's net change, not an independently verified historical figure.