Hey,
i had the same issue after Upgraded my creality ender 3 to silent board 1.1.8 and update to Cura 4.61.
Solution from SLY999 works fine for me.
after lots of testing i figured out that "Initial Flow Setting" will be also subtracted from previous Flow Settings and its not an absolut Value
If i leave Flow at 100 % i got following gcode in first Layer
;TYPE:SKIN
G1 F1200 X105.99 Y105.99 E33.34682 -> this is the Extrusion Value at 100% just as reference
Now i set Flow to 95 % and leave "Inital Layer Flow" at 100%
;TYPE:SKIN
G1 F1200 X105.99 Y105.99 E31.67948 - Extrusion Value is 95% instead of 100 %
after that i set Flow to 95 % and set "Initial Layer Flow" at 95 %
;TYPE:SKIN
G1 F1200 X105.99 Y105.99 E30.09551 - now Extrusion Value is 95% - 95 %
according to Cura Popup Help text Flow Settings shouldn't be affected by each other, do i misunderstood the Flow Settings or is it a bug?