# Change In Cash and Cash Equivalents (cash flow) vs Cash And Cash Equivalents (balance sheet)

Goal: Figure out why Change In Cash and Cash Equivalents on the cash flow statement does not equal change in Cash And Cash Equivalents on the balance sheet.

Example:

Stock: DEO Period Ending: 6/30/2016 Period: Annual

From Cash Flow Statement:

Change In Cash and Cash Equivalents: 459,000

From Balance Sheet:

6/30/2015 Cash And Cash Equivalents: 742,000

6/30/2016 Cash And Cash Equivalents: 1,456,000

Different YOY is 1,456,000 - 742,000 = 714,000

I would expect YOY difference on the balance sheet to equal the 459,000 on the cash flow statement. Can anyone explain the disparity.

• Following the link you provided, I see different numbers, that still have a disparity. Change in Cash and Cash Equivalents is 427 million for period ending 6/30/2016. Cash & Cash Equivalents balances are 1,089 and 472 million for 2016 & 2015 for a difference of 617 million. Feb 20, 2017 at 19:13
• If you are using Xero (and have a Credit Card account importing), you will need to subtract the amount on your Credit Card account, from the Balance Sheet's ''Total Cash at bank and in hand', in order to see the same amount as is on the 'Cash and Cash Equivalents' on the Cash Flow Statement. Jul 11, 2020 at 16:05

tl;dr It's a difference between cash and cash equivalents and net cash and cash equivalents.

``` Net cash and cash equivalents consist of: 2016-06-30 2015-06-30 Cash and cash equivalents 1,089 472 Bank overdrafts (280) (90) 809 382 ```
``` 2015 net CCE 382 2016 cash flow + 427 ---- 2016 net CCE 809 Cash from overdrafts + 280 ---- 2015 balance sheet cash 1,089 ```