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# Retrieve a cash flow statement

GET https://api.spreadspace.app/api/borrowers/{borrower_id}/extractions/{doc_id}/cash-flow-statement

Retrieves a single extracted cash flow statement. Requesting a document of any other type returns a 404.

Requires the `extractions:read` scope. Rate limit: 200 requests per minute per key (the `api` lane).

Reference: https://docs.spreadspace.app/api/api-reference/cash-flow-statements/get-cash-flow-statement

## Authentication

- `Authorization` header (bearer token, required) — Bearer token. Use `ss_live_…` for live data or `ss_test_…` for the sandbox (test mode). See [Authentication](https://docs.spreadspace.app/api/authentication).

## Request

### Path parameters

- `borrower_id` (string, required) — The borrower's id.
- `doc_id` (string, required) — The document's id.

### Headers

- `SpreadSpace-Version` (string, optional) — Pin the API version, e.g. `2026-10-07`. Omit to get the latest. See [Versioning](https://docs.spreadspace.app/api/versioning).

## Response

### 200

OK

- `entity` (string, required, nullable) — The reporting entity's name as printed.
- `title` (string, required, nullable) — The statement's printed title.
- `cpa_engagement` (integer, required) — The accountant's level of assurance: 0 unaudited, 1 compiled, 2 reviewed, 3 audited.
- `cpa_engagement_label` (string, required) — The assurance level in words.
- `periods` (list of CashFlowStatementReportData_CashFlowPeriod, required) — The statement's figure columns, one entry per column.
- `billing_years` (integer, required) — Years of data billed: the distinct years among columns that print a non-zero figure; 0 when no column prints one (such a document is not billed).
- `reporting_unit` (string, required, nullable) — The unit the figures are printed in, such as ones or thousands.
- `scale_multiplier` (integer, required, nullable) — Scale of the printed figures: 1 for whole dollars, 1000 when the statement is stated in thousands, 1000000 when it is stated in millions.
- `operating` (list of CashFlowStatementReportData_CashFlowLine, required) — The operating activities lines.
- `investing` (list of CashFlowStatementReportData_CashFlowLine, required) — The investing activities lines.
- `financing` (list of CashFlowStatementReportData_CashFlowLine, required) — The financing activities lines.
- `operating_subtotal` (CashFlowStatementReportData_CashFlowTotal, required, nullable) — Net cash from operating activities, as printed.
- `investing_subtotal` (CashFlowStatementReportData_CashFlowTotal, required, nullable) — Net cash from investing activities, as printed.
- `financing_subtotal` (CashFlowStatementReportData_CashFlowTotal, required, nullable) — Net cash from financing activities, as printed.
- `adjustments_subtotal` (CashFlowStatementReportData_CashFlowTotal, required, nullable) — Total adjustments to reconcile net income, when printed.
- `beginning_cash` (CashFlowStatementReportData_CashFlowTotal, required, nullable) — Cash at the beginning of the period.
- `ending_cash` (CashFlowStatementReportData_CashFlowTotal, required, nullable) — Cash at the end of the period.
- `net_change` (CashFlowStatementReportData_CashFlowTotal, required, nullable) — Net change in cash.
- `fx` (CashFlowStatementReportData_CashFlowTotal, required, nullable) — Effect of exchange rate changes on cash, when printed.
- `discontinued_operations` (CashFlowStatementReportData_CashFlowTotal, required, nullable) — Cash flows of discontinued operations, when printed.
- `supplemental` (list of CashFlowStatementReportData_CashFlowLine, required) — Supplemental disclosures such as cash paid for interest and for income taxes.
- `entity_source` (string, optional) — What names the entity when the statement's own page does not: the page image (`page_image`), the filing's cover page (`filing_cover`), or the opening pages of the financial statement packet the statement arrived in (`packet_text`); absent when the statement's own page names it.
- `entity_source_sheet` (string, optional) — The sheet of the uploaded workbook that names the company, when this statement's own sheet does not and the workbook names exactly one company; absent otherwise.
- `presentation` (enum, optional) — How the statement is presented: `formal` when it is presented as issued financial statements (a CPA engagement stated, a reference to the notes to the financial statements, a per-share block, the supplemental cash flow disclosures, the preparation legend that no assurance is provided, a plural statement title such as balance sheets or statements of income, or a statement of changes in equity or plural statement titles in the packet it arrived in); `free_form` when it is a report out of the books (accounting software or a spreadsheet).
  - Allowed values: `formal`, `free_form`
- `billing_group` (string, optional) — Present when one file carries several statements: an identifier shared by that file's statements.
- `unit_exceptions` (list of string, optional) — The carve-outs the statement's unit declaration lists, such as per share amounts, whose lines and columns keep their printed figures; empty when it lists none.
- `unit_source` (enum, optional) — Where the statement states its unit: `printed` when the statement header, a column header or a heading line prints it; `none` when nothing is printed and the figures are whole dollars as printed.
  - Allowed values: `printed`, `none`
- `reconciling` (list of CashFlowStatementReportData_CashFlowLine, optional) — The rows printed between the last section total and the net change in cash, such as a reclassification to held for sale or an intermediate net change, when the statement prints any.
- `discontinued` (list of CashFlowStatementReportData_CashFlowLine, optional) — The cash flows of discontinued operations printed outside the three sections, one row each, when the statement prints any.
- `consolidating` (boolean, optional) — True on a consolidating statement, whose columns are entities under one period; absent otherwise.
- `status` (enum, optional) — `RECONCILED` when the sections add up to the net change and beginning cash plus the net change equals ending cash in every period; `FLAGGED` otherwise.
  - Allowed values: `RECONCILED`, `FLAGGED`
- `signals` (list of CashFlowStatementReportData_StatementSignal, optional) — Notes about the statement's reporting period, when any.
- `period_source` (string, optional) — Which part of the document dates the periods when the column headers state no date: the date the statement was printed on (`print_stamp`), the page image (`page_image`), the file's name (`filename`) or the file's own creation date (`file_metadata`); absent when the column headers date the periods.
- `canonical` (CashFlowStatementReportData_CanonicalAnnotation, optional) — The printed lines mapped onto standard line names.
- `packet` (CashFlowStatementReportData_PacketProvenance, optional) — Where the statement sat in the financial statement packet it arrived in, when it arrived in one.

## Errors

### 400 Bad Request Error

Bad request: validation failed, the cursor is malformed, or the API version is unknown.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 401 Unauthorized Error

Unauthorized: the bearer token or API key is missing or invalid.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 402 Payment Required Error

Payment required: the standard error envelope with `type` `subscription_required` when the workspace has no active or trialing subscription, or `billing_required` where a plan entitlement applies.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 403 Forbidden Error

Forbidden: authentication succeeded but the caller is not permitted to perform this action, for example an API key missing the required scope, an embed session reaching a loan it was not minted for, or a feature outside the workspace's plan.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 404 Not Found Error

Not found: the resource does not exist or is not visible to the calling tenant.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 429 Too Many Requests Error

Too many requests: the rate limit was hit, or an idempotency-key replay is still in progress.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 500 Internal Server Error

Internal server error: an unexpected failure. Quote the `request_id` in support tickets. A mutation sent with an `Idempotency-Key` replays this fault under that key rather than re-running; confirm the resource state before resending with a new key.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

## Types

### CashFlowStatementReportData_CashFlowPeriod

One figure column.

- `label` (string, required, nullable) — The column header as printed.
- `range` (string, required, nullable) — The period as printed, when the header prints a range.
- `as_of` (string, required, nullable) — The period's end date as printed.
- `start` (string, optional, nullable) — First day of the period, when the header states one.
- `end` (string, optional, nullable) — Last day of the period, when the header states one.
- `column_role` (enum, optional) — On a restatement table, which version of the figures the column carries: `previously_reported`, `adjustment` or `restated`.
  - Allowed values: `previously_reported`, `adjustment`, `restated`
- `consolidating_columns` (integer, optional) — On a consolidating statement, the number of entity columns printed under the period.

### CashFlowStatementReportData_CashFlowLine

One printed line.

- `label` (string, required) — The line's label as printed.
- `account` (string, required, nullable) — The account number printed beside the line, when any.
- `subgroup` (string, required, nullable) — The sub-heading the line sits under, when any.
- `values` (list of string, required) — The line's figure per column; null where the column is blank.
- `subtotal` (boolean, optional) — True on a total printed among the lines that is not one of the amounts added: a group total inside its section, or a restated total or an intermediate net change among the reconciling rows. Absent otherwise.
- `addend` (boolean, optional) — On a discontinued operations row, true when the row is added to the net change in cash beside the discontinued operations total; absent on a row that total already stands for.

### CashFlowStatementReportData_CashFlowTotal

A printed total line.

- `label` (string, required) — The line's label as printed.
- `values` (list of string, required) — The line's figure per column; null where the column is blank.

### CashFlowStatementReportData_StatementSignal

A note about the statement's reporting period.

- `severity` (enum, required) — How much weight the note carries: info or warn.
  - Allowed values: `info`, `warn`
- `code` (enum, required) — The note's identifier.
  - Allowed values: `coverage_unreadable`, `no_reporting_period`, `year_from_file_metadata`, `year_from_filename`, `year_from_page_image`, `year_matches_print_stamp`
- `detail` (string, required) — The note in words.

### CashFlowStatementReportData_CanonicalAnnotation

The statement's printed lines mapped onto standard line names, with the footing of each printed subtotal.

- `schema_version` (string, required, nullable) — Version of the standard line vocabulary the names come from.
- `statement` (string, required) — Which statement vocabulary applies: balance_sheet, income_statement or cash_flow.
- `rows` (list of CashFlowStatementReportData_CanonicalRow, required) — One entry per printed line, in print order.
- `blocks` (list of CashFlowStatementReportData_CanonicalBlock, required) — One entry per printed subtotal and the lines that foot into it.
- `gates` (CashFlowStatementReportData_CanonicalGates, required) — Summary verdicts over the whole statement.
- `entity_signal` (string, required, nullable) — A note about the entity the statement belongs to, when the line names carry one.

### CashFlowStatementReportData_PacketProvenance

Where a statement sat in the financial statement packet it arrived in, when it arrived in one.

- `section_index` (integer, required) — Position of the statement among the packet's statements, counting from zero.
- `pages` (list of integer, required) — First and last page of the statement within the packet, counting from one.
- `letter_date` (string, required, nullable) — Date of the accountant's letter that accompanied the packet, when the letter printed one.
- `letter_page` (integer, required, nullable) — Page of the packet the accountant's letter is on, when the packet carries one.
- `page_list` (list of integer, optional) — Every page of the packet the statement is printed on, counting from one, when they are not one unbroken run; absent otherwise.

### ApiErrorBody

Inner body of the canonical API error envelope.

- `type` (string, required) — Stable error type identifier. Pattern-match on this value, not the human-readable message.
- `message` (string, required) — Human-readable error message. Subject to wording changes; do not parse.
- `request_id` (string, optional, nullable) — Per-request correlation ID (matches `X-Request-ID` response header). Quote in support tickets.
- `details` (map from string to string, optional, nullable) — Structured detail. Some error types populate documented keys in every environment: a version conflict (409) carries `current_version`, the version the resource is actually at, so the client can reload and re-apply. Free-form diagnostic detail beyond those keys appears in development environments only. An `insufficient_credits` 402 carries `balance_usd`, `reserved_usd`, `in_flight_docs`, `incoming_docs` and `per_doc_reservation_usd` as decimal strings.

### CashFlowStatementReportData_CanonicalRow

One printed line and the standard line name it corresponds to.

- `key` (string, required) — Address of the printed line within the statement.
- `raw_label` (string, required, nullable) — The line's label as printed.
- `concept_id` (string, required, nullable) — The standard line name the printed label corresponds to, or null when it corresponds to none.
- `method` (enum, required) — How closely the printed label matches the standard name: exact, fuzzy, structural, or reconciled when it matches none.
  - Allowed values: `exact`, `fuzzy`, `keyword`, `structural`, `reconciled`
- `block` (string, required, nullable) — The subtotal block the line belongs to, when it belongs to one.
- `parent_concept_id` (string, required, nullable) — The standard name of the subtotal the line foots into, when it foots into one.

### CashFlowStatementReportData_CanonicalBlock

A printed subtotal and whether its lines foot into it.

- `id` (string, required) — Address of the subtotal's printed line.
- `parent_concept_id` (string, required, nullable) — The standard name of the subtotal, when it corresponds to one.
- `footing` (string, required) — Whether the lines above the subtotal add up to it: pass, fail or not_applicable.

### CashFlowStatementReportData_CanonicalGates

Verdicts over the whole statement.

- `identity` (string, required) — Whether total assets equal total liabilities plus equity on every column: pass, fail or not_applicable.
- `classified_footing` (string, required) — Whether the current and noncurrent subtotals foot: pass, fail or not_applicable.
- `blocks_failed` (integer, required) — Number of printed subtotals whose lines do not add up to them.

## Examples

**Response**

```json
{
  "entity": "Pinnacle Manufacturing LLC",
  "title": "Statement of Cash Flows",
  "cpa_engagement": 0,
  "cpa_engagement_label": "Unaudited",
  "periods": [
    {
      "label": "2024",
      "range": "For the Year Ended December 31, 2024",
      "as_of": "December 31, 2024"
    }
  ],
  "billing_years": 1,
  "reporting_unit": null,
  "scale_multiplier": null,
  "operating": [
    {
      "label": "Net Income",
      "account": null,
      "subgroup": null,
      "values": [
        "793679.20"
      ]
    },
    {
      "label": "Depreciation and Amortization",
      "account": null,
      "subgroup": null,
      "values": [
        "36904.38"
      ]
    },
    {
      "label": "(Increase)/Decrease in Accounts Receivable",
      "account": null,
      "subgroup": null,
      "values": [
        "20569.57"
      ]
    },
    {
      "label": "(Increase)/Decrease in Inventory",
      "account": null,
      "subgroup": null,
      "values": [
        "5733.19"
      ]
    },
    {
      "label": "Increase/(Decrease) in Accounts Payable",
      "account": null,
      "subgroup": null,
      "values": [
        "2337.77"
      ]
    },
    {
      "label": "Increase/(Decrease) in Accrued Expenses",
      "account": null,
      "subgroup": null,
      "values": [
        "10809.13"
      ]
    }
  ],
  "investing": [
    {
      "label": "Purchase of Property and Equipment",
      "account": null,
      "subgroup": null,
      "values": [
        "-111223.21"
      ]
    },
    {
      "label": "Proceeds from Sale of Equipment",
      "account": null,
      "subgroup": null,
      "values": [
        "15693.68"
      ]
    }
  ],
  "financing": [
    {
      "label": "Proceeds from Long-Term Debt",
      "account": null,
      "subgroup": null,
      "values": [
        "52121.07"
      ]
    },
    {
      "label": "Repayment of Long-Term Debt",
      "account": null,
      "subgroup": null,
      "values": [
        "-29381.25"
      ]
    },
    {
      "label": "Distributions to Owners",
      "account": null,
      "subgroup": null,
      "values": [
        "-690786.11"
      ]
    }
  ],
  "operating_subtotal": {
    "label": "Net Cash from Operating Activities",
    "values": [
      "870033.24"
    ]
  },
  "investing_subtotal": {
    "label": "Net Cash from Investing Activities",
    "values": [
      "-95529.53"
    ]
  },
  "financing_subtotal": {
    "label": "Net Cash from Financing Activities",
    "values": [
      "-668046.29"
    ]
  },
  "adjustments_subtotal": null,
  "beginning_cash": {
    "label": "Cash - Beginning of Period",
    "values": [
      "119618.88"
    ]
  },
  "ending_cash": {
    "label": "Cash - End of Period",
    "values": [
      "226076.30"
    ]
  },
  "net_change": {
    "label": "NET CHANGE IN CASH",
    "values": [
      "106457.42"
    ]
  },
  "fx": null,
  "discontinued_operations": null,
  "supplemental": [],
  "status": "RECONCILED",
  "document_type": "cash_flow_statement"
}
```

**SDK Code**

```python
import requests

url = "https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/7a1d4e9c2b3f4a5d8e6c1b0f/cash-flow-statement"

headers = {"Authorization": "Bearer <token>"}

response = requests.get(url, headers=headers)

print(response.json())
```

```javascript
const url = 'https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/7a1d4e9c2b3f4a5d8e6c1b0f/cash-flow-statement';
const options = {method: 'GET', headers: {Authorization: 'Bearer <token>'}};

try {
  const response = await fetch(url, options);
  const data = await response.json();
  console.log(data);
} catch (error) {
  console.error(error);
}
```

```go
package main

import (
	"fmt"
	"net/http"
	"io"
)

func main() {

	url := "https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/7a1d4e9c2b3f4a5d8e6c1b0f/cash-flow-statement"

	req, _ := http.NewRequest("GET", url, nil)

	req.Header.Add("Authorization", "Bearer <token>")

	res, _ := http.DefaultClient.Do(req)

	defer res.Body.Close()
	body, _ := io.ReadAll(res.Body)

	fmt.Println(res)
	fmt.Println(string(body))

}
```

```ruby
require 'uri'
require 'net/http'

url = URI("https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/7a1d4e9c2b3f4a5d8e6c1b0f/cash-flow-statement")

http = Net::HTTP.new(url.host, url.port)
http.use_ssl = true

request = Net::HTTP::Get.new(url)
request["Authorization"] = 'Bearer <token>'

response = http.request(request)
puts response.read_body
```

```java
import com.mashape.unirest.http.HttpResponse;
import com.mashape.unirest.http.Unirest;

HttpResponse<String> response = Unirest.get("https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/7a1d4e9c2b3f4a5d8e6c1b0f/cash-flow-statement")
  .header("Authorization", "Bearer <token>")
  .asString();
```

```php
<?php
require_once('vendor/autoload.php');

$client = new \GuzzleHttp\Client();

$response = $client->request('GET', 'https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/7a1d4e9c2b3f4a5d8e6c1b0f/cash-flow-statement', [
  'headers' => [
    'Authorization' => 'Bearer <token>',
  ],
]);

echo $response->getBody();
```

```csharp
using RestSharp;

var client = new RestClient("https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/7a1d4e9c2b3f4a5d8e6c1b0f/cash-flow-statement");
var request = new RestRequest(Method.GET);
request.AddHeader("Authorization", "Bearer <token>");
IRestResponse response = client.Execute(request);
```

```swift
import Foundation

let headers = ["Authorization": "Bearer <token>"]

let request = NSMutableURLRequest(url: NSURL(string: "https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/7a1d4e9c2b3f4a5d8e6c1b0f/cash-flow-statement")! as URL,
                                        cachePolicy: .useProtocolCachePolicy,
                                    timeoutInterval: 10.0)
request.httpMethod = "GET"
request.allHTTPHeaderFields = headers

let session = URLSession.shared
let dataTask = session.dataTask(with: request as URLRequest, completionHandler: { (data, response, error) -> Void in
  if (error != nil) {
    print(error as Any)
  } else {
    let httpResponse = response as? HTTPURLResponse
    print(httpResponse)
  }
})

dataTask.resume()
```