The story founders tell about failure is usually a product story: the market shifted, a competitor won, the product missed. The story the numbers tell is more boring and more common. The product was fine. The customers were real. The invoices were even paid, eventually. The company just ran out of cash before eventually arrived.

Profitable and broke at the same time

Profit is an accounting opinion; cash is a fact. A business that lands a large contract books the revenue months before the money clears, while the costs of serving that contract, salaries, materials, tooling, are paid immediately. Growth widens this gap. The faster a company grows, the more cash it consumes today against income that arrives later, which is why businesses so often die in their best sales year.

The collection gap nobody manages

Most small companies watch revenue weekly and cash quarterly, which is exactly backwards. Payment terms of thirty days quietly become fifty in practice, and every extra day of collection is an interest-free loan the business makes to its customers, funded by the payroll account.

The thirteen-week habit

The single most protective habit a small business can adopt is a rolling thirteen-week cash forecast: every expected receipt and payment, by week, one quarter ahead. It is not sophisticated finance; it fits in a spreadsheet. What it buys is time. Nearly every cash crisis is visible six to eight weeks out to anyone who looks, and six weeks is enough to act. Companies that keep an honest forecast rarely get surprised; companies that track a comfortable runway number instead of a real one get surprised on a Tuesday.

Frequently asked questions

How can a profitable business run out of cash?
Timing. Revenue is recorded when earned, but cash arrives when customers pay. If outgoing payments land before incoming ones, a profitable business can still miss payroll.

What is the first thing to fix in a cash flow problem?
Collections. Invoice immediately, follow up on day one overdue, and tighten terms for new contracts. Most businesses find weeks of runway hiding in their receivables.

Filed under Finance — more from this section