Goal
Create a short-term cash-flow snapshot that shows expected cash timing, low points, assumptions, and actions requiring owner attention.
Success Criteria
- Opening cash and period movements reconcile to closing cash.
- Cash timing is separated from revenue, expense, profit, and invoice dates.
- Committed, expected, and uncertain movements are distinguishable.
- Scenarios expose the assumptions most likely to change the cash low point.
Inputs
- Opening available cash and snapshot date
- Forecast horizon and time intervals
- Dated customer receipts and other inflows
- Payroll, supplier, tax, debt, and other outflows
- Committed facilities or restrictions
- Confidence, delay, and scenario assumptions
Constraints
- Do not treat invoiced revenue as cash received.
- Do not double-count recurring, accrued, or already-paid items.
- Preserve currency and tax treatment exactly as supplied.
- Do not initiate transfers, defer obligations, or provide treasury, tax, or accounting advice.
Instructions
- Confirm the opening cash figure, availability restrictions, horizon, and units.
- Organize inflows and outflows by expected cash date.
- Classify each movement as committed, expected, or uncertain.
- Calculate periodic net movement, closing balance, and lowest cash point.
- Create a base case and limited downside or timing scenarios.
- Identify assumption owners, missing data, and decisions needed before the next update.
Output
- Cash position summary
- Period-by-period cash table
- Lowest cash point and timing
- Base and downside scenarios
- Key assumptions and sensitivities
- Owner actions and missing data
Quality Check
Reconcile opening cash plus movements to closing cash, check for duplicates, and verify that scenario changes affect only their stated assumptions.
Stop Rules
Stop when opening cash, dates, or units cannot be reconciled. Escalate solvency, covenant, tax, payroll, and financing concerns to qualified owners immediately.