Special attention should be paid to deviations. For example, revenue may be in line with the plan, even though the gross margin has declined due to rising purchase prices or an increase in the share of low-margin products. In another scenario, profit remains positive, but cash on hand decreases due to inventory buildup and delays in payments from customers.<\/p>\n\n
It is advisable to base a quarterly forecast on actual sales velocity, real payment terms, and confirmed expenses. The relationship between assumptions, results, and cash flow is discussed in more detail in the article on financial modeling for business owners<\/a>.<\/p>\n\n A cash flow forecast shows how much money a company expects to receive, when those funds will come in, and on what dates it needs to meet its obligations. For a business with a small number of large payments, a monthly forecast may suffice. If cash inflows are irregular, and payroll, purchases, and taxes fall on different dates, a weekly payment schedule is needed.<\/p>\n\n The revenue forecast should include payments for shipped orders, advance payments, collections of accounts receivable, and other confirmed sources. The expense side consists of purchases, salaries, taxes, rent, utility bills, logistics, marketing, debt service, and planned investments.<\/p>\n\n Let\u2019s consider a hypothetical forecast for a company that ends September with a balance of 500,000 UAH:<\/p>\n\n At the end of the quarter, the company will increase its balance to 600,000 UAH, but in October it will decrease to 250,000 UAH. If the minimum liquidity reserve is set at 400,000 UAH, the forecast indicates a temporary shortfall of 150,000 UAH. Decisions regarding the deferral of expenses, changes to the procurement schedule, or securing financing must be made before the balance decreases.<\/p>\n\n The profit reported on the P&L statement and the available balance in the account may differ significantly. Sales are recognized in net income upon recognition, whereas the buyer may pay the invoice in 30 or 60 days. During this period, the company is already covering salaries, taxes, logistics, and new orders. Practical ways to anticipate such situations are described in the article on cash flow gaps during seasonal spikes in demand<\/a>.<\/p>\n\t![\"\"](\"https:\/\/edilo.com.ua\/wp-content\/uploads\/2026\/09\/yak_pidgotuvaty_biznes_do_iv_kvartalu_finansovyj_chek_lyst_kerivnyka-1-1024x576.jpg\")
<\/figure>\n\nHow do you prepare a cash flow forecast for October\u2013December?<\/h2>\n\n
Indicator<\/td> October<\/td> November<\/td> December<\/td><\/tr> Expected Revenue<\/td> 1,300,000 UAH<\/td> 1,800,000 UAH<\/td> 2,100,000 UAH<\/td><\/tr> Scheduled payments<\/td> 1,550,000 UAH<\/td> 1,650,000 UAH<\/td> 1,900,000 UAH<\/td><\/tr> Net cash flow<\/td> -250,000 UAH<\/td> +150,000 UAH<\/td> +200,000 UAH<\/td><\/tr> Balance at the end of the month<\/td> 250,000 UAH<\/td> 400,000 UAH<\/td> 600,000 UAH<\/td><\/tr><\/tbody><\/table><\/figure>\n\n