Topological matrix which reflects characteristics of network connectivity has been widely used in efficient solving for complicated flow network. Using topological matrix, one can easily define continuity at each node of flow network and make algorithm to automatically generate continuity equation of matrix form. In order to analyze flow network completely it is required to satisfy energy conservation in closed loops of flow network. Fundamental cycle retrieving algorithm based on graph theory automatically constructs energy conservation equation in closed loops. However, it is often accompanied by NP-complete problem. In addition, it always needs fundamental cycle retrieving procedure for every structural change of flow network. This paper proposes alternative mathematical method to analyze flow network without fundamental cycle retrieving algorithm. Consequently, the new mathematical method is expected to reduce solving time and prevent error occurrence by means of simplifying flow network analysis procedure.