Income, costs, and cash flow

Start with line items a reviewer can understand. Each item records direction, cash section, category, calculation mode, amount or units × rate, frequency, start and end month, growth, confidence, source, assumptions, evidence, and notes. Use manual monthly values for seasonal or irregular profiles; use fixed or units × rate when a simple driver is clearer.

Include all decision-relevant cash movements: pre-opening design and permits, deposits, construction or fit-out, equipment, technology, recruitment, training, marketing, payroll, benefits, occupancy, supplies, insurance, professional services, maintenance, contingency, taxes where relevant, working capital, debt service, grants, contracts, service fees, financing proceeds, and closing costs. Categories are prompts, not proof that every item applies.

Worksheet interpretation

For each month, opening cash plus total income minus total expenses equals closing cash. Project net cash excludes financing proceeds so the economic case is not improved merely by borrowing. Operating net cash separates recurring operations from startup/investment outlays. The protected reserve highlights months requiring additional committed funding.

Treat manual overrides as explicit inputs. Review them after changing a driver because they may intentionally supersede a formula. Reconcile totals to source estimates, confirm whether values include tax and inflation, and avoid mixing accrual concepts such as depreciation with cash movements unless the decision specifically needs both views.

This worksheet supports a decision forecast; it does not replace the organization’s accounting, treasury, tax, or approved budget process.