Example

Actual
4/8/2017 11/8/2017
Cash Receipts
Recurring Reciepts
Contractual Payments (see supporting schedule) $- $-
Predictable Payments (see supporting schedule) - -
Total Recurring Receipts $- $-

One-Time Receipts
Large Client Retainer $- $-
Asset Sale - -
Legal Settlement - -
Other Non-Recurring Revenue - -
Total One-Time Receipts $- $-

Total Cash Receipts $- $-

Disbursements
Mandatory Disbursements
Payroll $- $-
Consultants - -
Rent* - -
Utilities* - -
Interest* - -
Debt Principal Amortization Payments* - -
Total Mandatory Disbursements $- $-

Discretionary Disbursements
Key Vendor Payments (See supporting schedule) $- $-
Recruiters - -
Professional Fees - -
Voluntary debt repayments - -
Total Discretionary Disbursements $- $-

Total Cash Disbursements $- $-

Net Cash Flow $- $-

Beginning Balance $- $-
Ending Balance $- $-

*Rent, Utilities, Interest and Principal Amortization due the first of the month, if the 1st is a weekend, the paymen

Comfort Level of Cash $ 100,000

 Actual Projected
08/18/17 08/25/17 1/9/2017 8/9/2017 09/15/17 09/22/17 09/29/17 6/10/2017

$- $- $- $- $- $- $- $-
- - - - - - - -
$- $- $- $- $- $- $- $-

$- $- $- $- $- $- $- $-
- - - - - - - -
- - - - - - - -
- - - - - - - -
$- $- $- $- $- $- $- $-

$- $- $- $- $- $- $- $-

$- $- $- $- $- $- $- $-
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
$- $- $- $- $- $- $- $-

$- $- $- $- $- $- $- $-
- - - - - - - -
- - - - - - - -
- - - - - - - -
$- $- $- $- $- $- $- $-

$- $- $- $- $- $- $- $-

$- $- $- $- $- $- $- $-

$- $- $- $- $- $- $- $-
$- $- $- $- $- $- $- $-

, if the 1st is a weekend, the payments are due on the preceeding Friday
 Projected
10/13/17 10/20/17 10/27/17 3/11/2017 10/11/2017 11/17/17 11/24/17

$- $- $- $- $- $- $-
- - - - - - -
$- $- $- $- $- $- $-

$- $- $- $- $- $- $-
- - - - - - -
- - - - - - -
- - - - - - -
$- $- $- $- $- $- $-

$- $- $- $- $- $- $-

$- $- $- $- $- $- $-
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
$- $- $- $- $- $- $-

$- $- $- $- $- $- $-
- - - - - - -
- - - - - - -
- - - - - - -
$- $- $- $- $- $- $-

$- $- $- $- $- $- $-

$- $- $- $- $- $- $-

$- $- $- $- $- $- $-
$- $- $- $- $- $- $
Weekly Cash Forecast
Contracted Revenue Build

Days in Current Month (excl. weekends) 4 5

Days in Prior Month (excl. weekends) 1-

Actual
4/8/2017 11/8/2017
Contracted Revenue
Assumptions
# of Consultants in Market 9 11
Weekly Rate / Consultant $ 5,000.00 $ 5,000.00
Total Contracted Revenue $ 45,000.00 $ 55,000.00

Receipts
Prior Month's Revenue $ 215,000.00
Bad Debt % 2.00%
Cash Collected $ 210,700.00

Payment Terms:
Prior Month's Bills Due the 10th of the following Month
 5 5 1 5 5 5
- - 4- - -

Projected
08/18/17 08/25/17 1/9/2017 8/9/2017 09/15/17 09/22/17

12 10 10 9 12 12
$ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00
$ 60,000.00 $ 50,000.00 $ 50,000.00 $ 45,000.00 $ 60,000.00 $ 60,000.00

$ 211,000.00
2.00%
$ 206,780.00
 5 5 5 5 5 2
- - - - - 3

09/29/17 6/10/2017 10/13/17 10/20/17 10/27/17 3/11/2017

11 11 9 8 7 9
$ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00
$ 55,000.00 $ 55,000.00 $ 45,000.00 $ 40,000.00 $ 35,000.00 $ 45,000.00

$ 230,000.00
2.00%
$ 225,400.00
 5 5 5
- - -

10/11/2017 11/17/17 11/24/17

10 11 12
$ 5,000.00 $ 5,000.00 $ 5,000.00
$ 50,000.00 $ 55,000.00 $ 60,000.00

$ 193,000.00
2.00%
$ 189,140.00
Weekly Cash Forecast
Recurring Revenue Build

Days in Current Month (excl. weekends) 4

Days in Prior Month (excl. weekends) 1

Actual
4/8/2017
Contracted Revenue
Assumptions
# of Consultants in Market 9
Historical Avg. Weekly Bonus Payment $ 1,000
% of Consultants Receving Payment 20%
Total Contracted Revenue $ 1,800

Receipts
Prior Month's Revenue
Bad Debt %
Cash Collected

Payment Terms:
Prior Month's Bills Due the 10th of the following Month
 5 5 5 1 5 5 5
- - - 4 - - -

Actual
11/8/2017 08/18/17 08/25/17 1/9/2017 8/9/2017 09/15/17 09/22/17

11 12 10 10 9 12 12
$ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00
20% 20% 20% 20% 20% 20% 20%
$ 2,200.00 $ 2,400.00 $ 2,000.00 $ 2,000.00 $ 1,800.00 $ 2,400.00 $ 2,400.00

$ 8,600.00 $ 8,440.00
10.00% 10.00%
$ 7,740.00 $ 7,596.00
 5 5 5 5 5 2 5
- - - - - 3 -

Projected
09/29/17 6/10/2017 10/13/17 10/20/17 10/27/17 3/11/2017 10/11/2017

11 11 9 8 7 9 10
$ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00
20% 20% 20% 20% 20% 20% 20%
$ 2,200.00 $ 2,200.00 $ 1,800.00 $ 1,600.00 $ 1,400.00 $ 1,800.00 $ 2,000.00

$ 9,200.00 $ 7,720.00
10.00% 10.00%
$ 8,280.00 $ 6,948.00
 5 5 1 5 5 5 5
- - 4 - - - -

11/17/17 11/24/17 1/12/2017 8/12/2017 12/15/17 12/22/17 12/29/17

11 12 11 10 11 12 12
$ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00
20% 20%
$ 2,200.00 $ 2,400.00 $ 11,000.00 $ 10,000.00 $ 11,000.00 $ 12,000.00 $ 12,000.00

$ 16,480.00
2.00%
$ 16,150.00
 5
-

5/1/2018

12
$ 1,000.00

$ 12,000.00
Weekly Cash Forecast
Retail Revenue Build
Actual
4/8/2017 11/8/2017 08/18/17 08/25/17 1/9/2017
Recognized Revenue 380 366 381 394 418
Cash Receipts* 380 362 383 396 418
*Cash Collected 2 Days after day of Sale
Revenue
Saturday 110 100 90 120 130
Sunday 90 95 100 110 105
Monday 15 10 17 13 15
Tuesday 75 70 80 65 75
Wednesday 25 22 27 21 28
Thursday 30 32 29 31 32
Friday 35 37 38 34 33
Total Revenue 380 366 381 394 418
Revenue - % of Weekly Revenue
Saturday 28.90% 27.30% 23.60% 30.50% 31.10%
Sunday 23.70% 26.00% 26.20% 27.90% 25.10%
Monday 3.90% 2.70% 4.50% 3.30% 3.60%
Tuesday 19.70% 19.10% 21.00% 16.50% 17.90%
Wednesday 6.60% 6.00% 7.10% 5.30% 6.70%
Thursday 7.90% 8.70% 7.60% 7.90% 7.70%
Friday 9.20% 10.10% 10.00% 8.60% 7.90%
Total Revenue 100.00% 100.00% 100.00% 100.00% 100.00%
Average % of Revenue
Actual 4 Weeks
Projected 13 Weeks
Saturday 27.60% 27.30%
Sunday 26.00% 25.90%
Monday 3.60% 3.50%
Tuesday 19.10% 19.20%
Wednesday 6.30% 5.90%
Thursday 8.00% 7.40%
Friday 9.50% 10.80%
Cash Collections*
Saturday 30 30 32 29 31
Sunday 35 35 37 38 34
Monday 110 100 90 120 130
Tuesday 90 95 100 110 105
Wednesday 15 10 17 13 15
Thursday 75 70 80 65 75
Friday 25 22 27 21 28
Total Collections 380 362 383 396 418
 Projected
8/9/2017 09/15/17 09/22/17 09/29/17 6/10/2017 10/13/17 10/20/17 10/27/17
324 382 382 416 398 412 387 416
327 380 387 411 397 415 387 410

80 100 110 115 105 125 110 115

75 105 100 120 105 105 100 120
- 12 14 18 20 19 11 16
82 77 73 74 76 79 81 72
25 24 26 25 27 22 23 25
27 33 30 33 34 32 34 31
35 31 29 31 31 30 28 37
324 382 382 416 398 412 387 416

24.70% 26.20% 28.80% 27.60% 26.40% 30.30% 28.40% 27.60%

23.10% 27.50% 26.20% 28.80% 26.40% 25.50% 25.80% 28.80%
0.00% 3.10% 3.70% 4.30% 5.00% 4.60% 2.80% 3.80%
25.30% 20.20% 19.10% 17.80% 19.10% 19.20% 20.90% 17.30%
7.70% 6.30% 6.80% 6.00% 6.80% 5.30% 5.90% 6.00%
8.30% 8.60% 7.90% 7.90% 8.50% 7.80% 8.80% 7.50%
10.80% 8.10% 7.60% 7.50% 7.80% 7.30% 7.20% 8.90%
100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

32 27 33 30 33 34 32 34
33 35 31 29 31 31 30 28
80 100 110 115 105 125 110 115
75 105 100 120 105 105 100 120
- 12 14 18 20 19 11 16
82 77 73 74 76 79 81 72
25 24 26 25 27 22 23 25
327 380 387 411 397 415 387 410
3/11/2017 10/11/2017 11/17/17 11/24/17
397 414 362 499
395 418 367 360

105 120 100 105

110 110 90 100
17 15 13 12
74 75 78 72
21 28 20 10
32 31 28 -
38 35 33 200
397 414 362 499

26.40% 29.00% 27.60% 21.00%

27.70% 26.60% 24.90% 20.00%
4.30% 3.60% 3.60% 2.40%
18.60% 18.10% 21.50% 14.40%
5.30% 6.80% 5.50% 2.00%
8.10% 7.50% 7.70% 0.00%
9.60% 8.50% 9.10% 40.10%
100.00% 100.00% 100.00% 100.00%

31 32 31 28
37 38 35 33
105 120 100 105
110 110 90 100
17 15 13 12
74 75 78 72
21 28 20 10
395 418 367 360
Weekly Cash Forecast
Example
Actual
4/8/2017 11/8/2017 08/18/17
Cash Receipts
Recurring Reciepts
Contractual Payments (see supporting schedule)
$ 210,700.00
Predictable Payments (see supporting schedule) 7,740
Total Recurring Receipts - $ 218,440.00 -
One-Time Receipts
Large Client Retainer - - -
Asset Sale - - -
Legal Settlement - - -
Other Non-Recurring Revenue
- - - -
Total One-Time Receipts - - -
Total Cash Receipts - $ 218,440.00 -
 Projected
08/25/17 1/9/2017 8/9/2017 09/15/17 09/22/17 09/29/17 6/10/2017

$ 206,780.00
7,596
- - $ 214,376.00 - - - -

- - - - $ 50,000.00 - -
- - - - - - -
- - - - - - -

- - - - - - -
- - - - $ 50,000.00 - -
- - $ 214,376.00 - $ 50,000.00 - -
 Projected
10/13/17 10/20/17 10/27/17 3/11/2017 10/11/2017 11/17/17 11/24/17

$ 225,400.00 $ 189,140.00
8,280 6,948
$ 233,680.00 - - - $ 196,088.00 - -

- - - - - $ 75,000.00 -
- - - - - - -
- - - - - - -

- - - - -
- - - - - $ 75,000.00 -
$ 233,680.00 - - - $ 196,088.00 $ 75,000.00 -
Weekly Cash Forecast
Payroll
Actual Projected
4/8/2017 11/8/2017 08/18/17
Title Annual Salary Bi-Monthly Pmt
President $ 150,000 $ 6,250 $ 6,250 - $ 6,250
CFO 125,000 5,208 5,208 - 5,208
Head of Sales 125,000 5,208 5,208 - 5,208
Office Manager 75,000 3,125 3,125 - 3,125
Client Service Rep 50,000 2,083 2,083 - 2,083
Total $ 525,000 $ 21,874 $ 21,874 $ - $ 21,874
Payroll Tax Assumption: 8.00% 1,750 - 1,750
Monthly Benefits / Employee $ 1,000 $ 500 500 - 500
Fully Loaded Payroll Cost $ 24,123.92 $ - $ 24,123.92
*Payroll run is the 3rd and 18th of each month
08/25/17 1/9/2017 8/9/2017 09/15/17 09/22/17 09/29/17 6/10/2017 10/13/17

- - $ 6,250 - $ 6,250 - $ 6,250 -

- - 5,208 - 5,208 - 5,208 -
- - 5,208 - 5,208 - 5,208 -
- - 3,125 - 3,125 - 3,125 -
- - 2,083 - 2,083 - 2,083 -
$ - $ - $ 21,874 $ - $ 21,874 $ - $ 21,874 $ -
- - 1,750 - 1,750 - 1,750 -
- - 500 - 500 - 500 -
$ - $ - $ 24,123.92 $ - $ 24,123.92 $ - $ 24,123.92 $ -
10/20/17 10/27/17 3/11/2017 10/11/2017 11/17/17 11/24/17

$ 6,250 - $ 6,250 - - $ 6,250

5,208 - 5,208 - - 5,208
5,208 - 5,208 - - 5,208
3,125 - 3,125 - - 3,125
2,083 - 2,083 - - 2,083
$ 21,874 $ - $ 21,874 $ - $ - $ 21,874
1,750 - 1,750 - - 1,750
500 - 500 - - 500
$ 24,123.92 $ - $ 24,123.92 $ - $ - $ 24,123.92
Weekly Cash Forecast
Contracted Revenue Build

Days in Current Month (excl. weekends) 4 5 5 5

Days in Prior Month (excl. weekends) 1- - -
Actual
4/8/2017 11/8/2017 08/18/17 08/25/17
Contracted Revenue
Assumptions
Contracted Revenue $ 45,000 $ 55,000 $ 60,000 $ 50,000
Recurring Revenue $ 1,800 $ 2,200 $ 2,400 $ 2,000
Total Revenue $ 46,800 $ 57,200 $ 62,400 $ 52,000
Consultant Disbursement
Revenue $ 223,600
% to Pay Consultants 50.00%
Total Disbursement $ 111,800
Payment Terms to Consultants:
50% of prior month's revenue (not collections) is due on the 20th of the month; if the 20th is on a weekend, payment is due to
 1 5 5 5 5 5 5
4- - - - - -
Projected
1/9/2017 8/9/2017 09/15/17 09/22/17 09/29/17 6/10/2017 10/13/17

$ 50,000 $ 45,000 $ 60,000 $ 60,000 $ 55,000 $ 55,000 $ 45,000

$ 2,000 $ 1,800 $ 2,400 $ 2,400 $ 2,200 $ 2,200 $ 1,800
$ 52,000 $ 46,800 $ 62,400 $ 62,400 $ 57,200 $ 57,200 $ 46,800

$ 219,440
50.00%
$ 109,720

n a weekend, payment is due to preceeding Friday

 5 5 2 5 5 5
- - 3- - -
ted
10/20/17 10/27/17 3/11/2017 10/11/2017 11/17/17 11/24/17

$ 40,000 $ 35,000 $ 45,000 $ 50,000 $ 55,000 $ 60,000

$ 1,600 $ 1,400 $ 1,800 $ 2,000 $ 2,200 $ 2,400
$ 41,600 $ 36,400 $ 46,800 $ 52,000 $ 57,200 $ 62,400

$ 239,200 $ 200,720
50.00% 50.00%
$ 119,600 $ 100,360
Weekly Cash Forecast
Payroll
Days in Month Ending 31 31 31
Actual
4/8/2017 11/8/2017 08/18/17
Interest Rate 10.00%

Beginning Debt Balance $ 250,000 $ 225,000 $ 225,000

Less: Monthly Amortization -25,000 - -
Ending Balance $ 225,000 $ 225,000 $ 225,000
Interest Expense 2,123 - -

Cash Interest Payment $ 2,123 - -

Monthly Amortization 25,000 - -
Total $ 27,123 $ - $ -
*Principal and Interest due the 1st of the month
 31 30 30 30 30 30 31
Projected
08/25/17 1/9/2017 8/9/2017 09/15/17 09/22/17 09/29/17 6/10/2017

$ 225,000 $ 225,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 175,000

- -25,000 - - - -25,000 -
$ 225,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 175,000 $ 175,000
- 1,911 1,644

- $ 1,911 $ - $ - $ - $ 1,644 $ -
- 25,000 - - - 25,000 -
$ - $ 26,911 $ - $ - $ - $ 26,644 $ -
 31 31 31 30 30 30 30
Projected
10/13/17 10/20/17 10/27/17 3/11/2017 10/11/2017 11/17/17 11/24/17

$ 175,000 $ 175,000 $ 175,000 $ 175,000 $ 150,000 $ 150,000 $ 150,000

- - - -25,000 - - -
$ 175,000 $ 175,000 $ 175,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000
1,486

$ - $ - $ - $ 1,486 $ - $ - $ -
- - - 25,000 - - -
$ - $ - $ - $ 26,486 $ - $ - $ -
Example
Actual
4/8/2017 11/8/2017 08/18/17
Disbursements
Mandatory Disbursements
Payroll $ 24,125 - $ 24,125
Consultants 111,800
Rent* 5,000 - -
Utilities* 250 - -
Interest* 2,123 - -
Debt Principal Amortization Payments* 25,000 - -
Total Mandatory Disbursements $ 56,498 $ - $ 135,925
 Projected
08/25/17 1/9/2017 8/9/2017 09/15/17 09/22/17 09/29/17 6/10/2017

- - $ 24,125 - $ 24,125 - $ 24,125

109,720
- 5,000 - - - 5,000 -
- 250 - - - 250 -
- 1,911 1,644
- 25,000 - - - 25,000 -
$ - $ 32,161 $ 24,125 $ - $ 133,845 $ 31,894 $ 24,125
 Projected
10/13/17 10/20/17 10/27/17 3/11/2017 10/11/2017 11/17/17 11/24/17

- $ 24,125 - $ 24,125 - - $ 24,125

119,600 100,360
- - - 5,000 - - -
- - - 250 - - -
1,486
- - - 25,000 - - -
$ - $ 143,725 $ - $ 55,861 $ - $ - $ 124,485
Weekly Cash Forecast
Key Vendor Schedule
Actual
4/8/2017 11/8/2017 08/18/17 08/25/17 1/9/2017
Contracted Revenue
Assumptions
Software License $ 5,000.00 - - - $ 5,000.00
Travel Agency - - 5,000 - -
Total Key Vendor Payments $ 5,000.00 - $ 5,000.00 - $ 5,000.00
 Projected
8/9/2017 09/15/17 09/22/17 09/29/17 6/10/2017 10/13/17 10/20/17 10/27/17

- - - - $ 5,000.00 - - -
- 5,000 - - - 5,000 - -
- $ 5,000.00 - - $ 5,000.00 $ 5,000.00 - -
 3/11/2017 10/11/2017 11/17/17 11/24/17

$ 5,000.00 - - -
- - 5,000 -
$ 5,000.00 - $ 5,000.00 -
 Weekly Cash Forecast
Example
Actual
4/8/2017 11/8/2017 08/18/17 08/25/17 1/9/2017
Cash Receipts
Recurring Reciepts
Contractual Payments (see supporting schedule) $ 210,700 $ 206,780
Predictable Payments (see supporting schedule) 7,740 7,596

Total Recurring Receipts $- $ 218,440 $- $- $-

One-Time Receipts
Large Client Retainer $- $- $- $- $-
Asset Sale - - - - -
Legal Settlement - - - - -
Other Non-Recurring Revenue - - - - -
Total One-Time Receipts $- $- $- $- $-

Total Cash Receipts $- $ 218,440 $- $- $-

Disbursements
Mandatory Disbursements
Payroll $ 24,125 $- $ 24,125 $- $-
Consultants 111,800
Rent* 5,000 - - - 5,000
Utilities* 250 - - - 250
Interest* 2,123 - - - 1,911
Debt Principal Amortization Payments* 25,000 - - - 25,000
Total Mandatory Disbursements $ 56,498 $- $ 135,925 $ - $ 32,161

Discretionary Disbursements
Key Vendor Payments (See supporting schedule) $ 5,000 $- $ 5,000 $- $ 5,000
Recruiters - - - - -
Professional Fees - - - - 25,000
Voluntary debt repayments - - - - -
Total Discretionary Disbursements $ 5,000 $- $ 5,000 $- $ 30,000

Total Cash Disbursements $ 61,498 $- $ 140,925 $- $ 62,161

Net Cash Flow $ (61,498) $ 218,440 $ (140,925) $ - $ (62,161)

Beginning Balance $ 100,000 $ 38,502 $ 256,942 $ 116,017 $ 116,017
Ending Balance $ 38,502 $ 256,942 $ 116,017 $ 116,017 $ 53,856
*Rent, Utilities, Interest and Principal Amortization due the first of the month, if the 1st is a weekend, the payments are due on
Comfort Level of Cash $ 100,000
 Projected
8/9/2017 09/15/17 09/22/17 09/29/17 6/10/2017 10/13/17 10/20/17 10/27/17

$ 225,400
8,280

$ 214,376 $- $- $- $- $ 233,680 $- $-

$- $- $ 50,000 $- $- $- $- $-
- - - - - - - -
- - - - - - - -
- - - - - - - -
$- $- $ 50,000 $- $- $- $- $-

$ 214,376 $- $ 50,000 $- $- $ 233,680 $- $-

$ 24,125 $- $ 24,125 $- $ 24,125 $- $ 24,125 $-

109,720 119,600
- - - 5,000 - - - -
- - - 250 - - - -
1,644
- - - 25,000 - - - -
$ 24,125 $- $ 133,845 $ 31,894 $ 24,125 $- $ 143,725 $-

$- $ 5,000 $- $- $ 5,000 $ 5,000 $- $-

- 20,000 - - - - - 20,000
- - 35,000 - - 15,000 - -
- - - - - - - -
$- $ 25,000 $ 35,000 $- $ 5,000 $ 20,000 $- $ 20,000

$ 24,125 $ 25,000 $ 168,845 $ 31,894 $ 29,125 $ 20,000 $ 143,725 $ 20,000

$ 190,251 $ (25,000) $ (118,845) $ (31,894) $ (29,125) $ 213,680 $ (143,725) $ (20,000)

$ 53,856 $ 244,107 $ 219,107 $ 100,262 $ 68,368 $ 39,243 $ 252,923 $ 109,198
$ 244,107 $ 219,107 $ 100,262 $ 68,368 $ 39,243 $ 252,923 $ 109,198 $ 89,198
the payments are due on the preceeding Friday
3/11/2017 10/11/2017 11/17/17 11/24/17

$ 189,140
6,948

$- $ 196,088 $- $-

$- $- $ 75,000 $-
- - - -
- - - -
- - - -
$- $- $ 75,000 $-

$- $ 196,088 $ 75,000 $-

$ 24,125 $- $- $ 24,125
100,360
5,000 - - -
250 - - -
1,486
25,000 - - -
$ 55,861 $- $- $ 124,485

$ 5,000 $- $ 5,000 $-
- - - -
- - - -
- - - -
$ 5,000 $- $ 5,000 $-

$ 60,861 $- $ 5,000 $ 124,485

$ (60,861) $ 196,088 $ 70,000 $ (124,485)

$ 89,198 $ 28,337 $ 224,425 $ 294,425
$ 28,337 $ 224,425 $ 294,425 $ 169,940
Step 1: Set Up the Spreadsheet

The first step is setting up the spreadsheet. Add week-ending dates across the top; my personal preference is for the date to be the Friday at the end of the week, but you ca
left-hand column, create rows for cash receipts (recurring and one-time in nature) and disbursements (mandatory and discretionary). Fill in and analyze 3-4 weeks of actual

Please note that discretionary disbursements include those costs where the company has a bit of leeway as to when to pay, in contrast to something like payroll, which mus

The spreadsheet below projects beyond 13 weeks, but I only show those 13 weeks. To keep rolling the cash flow forecast forward, you can simply unhide the next column a
recurring and one-time cash receipts, typical disbursements such as payroll and rent, as well as discretionary disbursements such as recruiters and key vendor payments.

Step 2: Focus on Cash Receipts, Choosing between four types

After setting up the spreadsheet, focus on cash receipts, which is often the most difficult thing to project. You will need an Accounts Receivable Aging, a report that details ac
business sells on credit. You’ll also need a sales pipeline or forecast. Clearly, it is critical to make this a collaborative exercise with sales and marketing colleagues. Next, und
models:

Type A. Contractual Cash Receipts: Fixed timing and amount

This type of cash receipt is by far the easiest to account for: Simply go through each contract and schedule out when payments are due. First calculate the weekly revenue,
contracted revenue that either 1) is paid late or 2) resulted in bad debt. If 5% of payments come in late, make sure your cash flow projection reflects that. If 2% of contracted

In the sample consulting firm, the business is paid a weekly rate per consultant. We have assumed $5,000 per week per consultant. I’ve also assumed a small amount of ba
Lihat Sheet:
Contracted Revenue Build

Type B. Recurring Cash Receipts: Revenue with some pattern

This type of receipt is a bit trickier, but there are ways to use historical data to forecast. In my opinion, these are the most interesting
analysis, one can get closest to reality. I have worked with many businesses with this model, and it wasn’t until we looked at the dat
business model, as do service and manufacturing businesses that take inbound orders from repeat customers. For retailers, certain
while others (like Mondays) are slower. In the case of service and/or manufacturing businesses, often these customers will order or
I. The first step, assuming the data is available, is to lay out sales by segment, branch, business line, or however is best to evaluate
to use data going back a few months or even a couple years. If the business isn’t very seasonal, a few months will do. If it is season

II. Next, look at the daily revenue on a monthly or weekly basis. Calculate what percentage of revenue comes in on the first, second
calculate the percentage that comes on a Monday, Tuesday, etc. for weekly revenue. Before long, insightful patterns will start to em
in that X% of revenues came in on the 1st, 2nd, 3rd, etc. It wasn’t perfect, but it was much more accurate than assuming revenues
to project cash flows.

III. Lastly, aggregate the data from the last few months (average the % of monthly revenue to come in on each day of the month) an
a good idea to use a few data points for 30 day months and 31 day months. Make an estimate if February (28 days) data is not ava

In the example below, we have used a much simpler assumption for these recurring payments. Our consulting firm will ask for extra payment when their cons
the firm asks for an incremental $1,000 per week for roughly 20% of its consultants, based on historical averages. In these instances, the client companies pa
terms as the contacted weekly rate.

Lihat Sheet:
Recurring Revenue Build

To further demonstrate this step, I have included an example from a retail company completely unrelated to the sample consulting firm. For the most part, we
historical performance. Since Saturday and Sunday have accounted for ~27% and 26% of weekly sales, respectively, we project similar numbers into the futu
and larger-than-normal days, like Black Friday. Others are highlighted, including Labor Day, Thanksgiving, and Christmas.

Type C. One-Time Lump Sum Cash Receipts: One-time in nature

This type of receipt is tough to project and requires extensive communication with the sales team. It is also advisable to use conser

In the below example, the firm has received large client retainers months in advance of starting a project, compensated for the time
$75,000 in November). These retainers are difficult to project in terms of magnitude and timing. In this example, the numbers reflec
advisable to delay the timing of these payments by 3-4 weeks and also cut them in half.

Type D. Hybrid Cash Receipts: Combined elements of all three models

Projecting cash flow for a company with a hybrid business model may seem daunting, but it shouldn’t be. You can simply segment o
methodology for each.
Keep in mind that what matters is when cash hits the general ledger or bank account, not when a sale is made. Sometimes the sale
other times, as is often the case with businesses that make a lot of sales on credit cards, there is a lag of a couple days. This may s
difference such as recording the cash as coming in a couple days after the sale is made.

The consulting firm in our example combines cash receipt types. The contractual payments and predictable payments should fund o
$75,000) should be treated as nice bonuses if and when they do come in.

Lihat:
Hybrid

Step 3: Focus on Cash Disbursements

On the other side of the equation for cash flow projections are cash disbursements, otherwise known as cash payments. In a well-r
generally good controls on who is authorized to spend and when payments are made. However, I have seen organizations without g
nothing else, the weekly cash forecast will force organizational discipline on who can spend and what their limits are.

I. The first step is to list out what payments must be made on certain dates. This list should include items like payroll, interest, debt
a Company typically does not have much leeway to delay. Missing payroll is catastrophic and forces the business to shut its doors.
default with its lenders, and late rent payments result in large fines, if not foreclosure.

The first snapshots detail payroll, payments to the consultants, and the debt service schedule. The last snapshot includes the full m
as well as rent and utilities.

Payroll
Consultant Payment Schedule
Debt Schedule
Full Disbursements Roll-Up

II. After scheduling the fixed payments, you must look at what is left in accounts payable. In this part of the exercise, stratify vendors
that can shut down operations if they decide to stop serving you: Think of Google for a digital search business or an aluminum supp
and must be paid before other vendors to ensure smoothly functioning operations.

In our example, the software provider and travel agent are critical vendors. The company uses a proprietary software for its work, a
possible to get their consultants to the engagements.

Key Vendor Schedule

III. The remaining vendors are considered less critical vendors, ones that a company can typically stretch without significant near-te
towards, everyone is paid on time. However, in times of distress, you might be forced to use this area to free up some cash. If need
supply vendor can be stretched a bit further. It’s also important to understand if there are contractual late fees, which you should av
business; you should only stretch these vendors if necessary.

In the example below, pushing the Professional Fee and Recruiting payments into weeks where the expected cash balance is a bit
solution to stay above $100,000 (or whatever level the business finds comfortable for operations).

IV. Subtract disbursements from cash receipts for net cash flow. Add or subtract to beginning weekly balance to get ending weekly b
indicated in red have negative net cash flow. If there is a deficit in the week end cash balance, either draw on the credit facility (if av
disbursements. If you’ve identified an issue, talk about it with key managers. You can plan, do not wait for the crisis!

Weekly Forecast Summary

Parting Thoughts

In closing, weekly cash forecasting can significantly improve discipline and operational control. While it will not solve all problems fo

UNDERSTANDING THE BASICS

What is a weekly cash flow forecast?
Weekly cash forecasts are used to project a company’s liquidity over the medium term, estimating the timing and amount of c
captures the granular movements that can be overlooked if using a month, quarterly, or yearly interval.
Why do I need a cash flow forecast?
A weekly cash flow forecast forces discipline through “cash is king” mentality, enhances understanding of customers and sup
cost of capital, and increases communication with other departments.
How do you make a cash flow forecast?
Step 1: Set up a spreadsheet, filling in 3-4 weeks of actual data, then project out. Step 2: Understand how the business mak
payments, stratifying critical from non-critical vendors. Subtract disbursements from cash receipts for net cash flow.