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Next drop: Friday, October 9

Block · BLQ-006 · v1.0

Cash and cash conversion

From EBITDA to the change in cash (working capital, taxes, capital expenditure and debt), with cash conversion and the closing balance reconciled to the bank statements.

PremiumGlobal standardStandard 2026.10Controls 5/5DOCXXLSXPPTX
Meridian Coffee Co. (Demo) · Cash and cash conversion · October 2026BLQ-006 · Block · 16:9
FICTITIOUS DATA · USD thousands · RS2026.10Repporti checks 5/5 · BLQ-006 v1.0
FICTITIOUS DATA · Meridian Coffee Co. (Demo)Checks 5/5
BLQ-006 · Cash and cash conversion · October 2026 · illustrative example with fictitious data
  • One-page Word (.docx) section with the waterfall
  • Excel (.xlsx) with Data, Bridge (live formulas), Reconciliation and Control
  • puente.json ready for the waterfall chart (GRF-001)
  • Optional PowerPoint (.pptx) slide

The section that answers «where is the profit?»: a waterfall that starts from the period's EBITDA, adds or subtracts working capital line by line, taxes paid, capital expenditure and debt, and lands exactly on the change in the cash balance.

A script calculates every movement from the opening and closing balances and stops if the bridge does not close against the closing balance: it never adds a plug. It then reconciles book cash to the bank statement, cash on hand, outstanding cheques and deposits in transit.

It shows cash conversion (operating cash flow over EBITDA) and free cash flow, labelled as management measures under your framework, and writes a bridge file ready for Repporti's waterfall chart. It only comments on movements above materiality.

What it includes

5 sections, in this order

  1. 01Action title with the change in cash and cash conversion
  2. 02Waterfall from EBITDA to the change in cash, with opening and closing balance
  3. 03Cash conversion, free cash flow and closing balance
  4. 04Reconciliation of book cash to the bank statements
  5. 05Bullets on the material movements and a note on assumptions

Controls 5/5

What it checks before writing a single figure

  • C1Complete data: recognized identifiers, numeric figures, no duplicates, with opening and closing cash and the period's EBITDA.

  • C2Signs: balance sheet balances and outflow lines in positive.

  • C3The bridge closes: EBITDA plus working capital, taxes, capital expenditure, financing and other items equals the change in the cash balance.

  • C4Bank reconciliation: closing book cash equals the bank statements plus cash on hand, less outstanding cheques and plus deposits in transit (N/A without a statement).

  • C5Every figure in the document exists in calculo.json with the same rounding and the title goes in the direction of the change in cash.

If the script ran

Repporti controls 5/5 · BLQ-006 v1.0 · RS2026.10 · {fecha} · fingerprint {hash}

If it did not run

NOT VERIFIED — controls not executed by code. Review the Control sheet of the XLSX.

If a control fails, the AI stops, shows the difference and asks how to proceed. It never forces the numbers to reconcile.

Prompt outline

What the prompt contains, block by block

  1. 0Before you paste your filesFixed556
  2. 1Role, audience and business context651
  3. 2Parameters554
  4. 3Repporti standard449
  5. 4Data contract1,058
  6. 5Questions first406
  7. 6Validation with a stop385
  8. 7Calculation by code250
  9. 7-bisNo-code modeFixed431
  10. 8Formulas697
  11. 9Structure1,047
  12. 10Writing without “AI slop” or inventions607
  13. 11Notation and accessibility377
  14. 12QA, traceability and seal824
The text is delivered when you copy, with your license. It is never on this page.≈ 28,458 characters + cuadre.py (796 lines)

Core available in: Spanish · English

Repporti Standard

It comes out adapted to your report profile

Compatible with every country and framework in the Standard: when you copy, it is composed with your profile (country, accounting framework, report language, currency, unit and year-end). Terminology, number format and statement names come from the Standard, not from the prompt.

See the Repporti Standard

How to use it

From the trial balance to the report in three steps

  1. 01Configure and copyCheck your report profile (country, framework, language, currency) and the period. The prompt is assembled in your browser.
  2. 02Paste into your AIOpen ChatGPT or Claude, attach your anonymized files and paste the prompt.
  3. 03Review and deliverReview the controls table and the seal. If something does not reconcile, the AI stops and asks.

Anonymize before pasting

  • Company name → an alias (“Client 07”); tax ID → “ID-XX”.
  • Customers, suppliers and employees → codes (C001, P001, E001). The mapping table stays on your computer.
  • Use an AI that does not train on your data: business plan, API or training turned off.

Repporti neither receives nor stores your files or your figures: the prompt is assembled in your browser and your files go straight to your AI.

Who it is for

Made for whoever delivers the report

Finance manager / CFOAccountant / firmFounder
Area
Treasury and cash
Frequency
Whenever you need it
Industry
All

Compatibility

Which AI it works with

LevelAI
With code executionChatGPT · ClaudeDesigned for plans with data analysis (ChatGPT) or code execution (Claude): cuadre.py runs inside the AI.
No-code modeCopilot · GeminiGenerates the Excel file with formulas and a Control sheet. The footer says “NOT VERIFIED” unless you run cuadre.py on your computer.

Questions

About this block

Is this the statement of cash flows?

No. It is a management presentation that starts from EBITDA; the section says so and labels operating and free cash flow as management measures, under your framework.

What if the bridge does not close?

The script stops and shows the unexplained difference. The AI asks what is missing (a balance, a dividend, a contribution) and never adds a plug.

What if I do not have the bank statement?

The bridge is calculated anyway, but the reconciliation is marked not applicable and the section says cash was not reconciled to the bank.

Treasury and cash

More from this area to combine

See the whole area