Case Study

Cash Clarity & Forecasting

Deliverable 90 Day Cash Forecast
Engagement Type Budding

The Problem

A small business owner came in with a healthy bank balance and active projects. Despite the momentum, one question stood out: could they start paying themselves a monthly income?

The goal was clear — they wanted to take this business full time, and doing that meant understanding cash flow and standing throughout the month. We could start small and work on cash flow for the next 90 days.

The Work

Together we collected: monthly recurring expenses, one-time payment of expenses, and annual expenses due throughout the quarter.

Please note this example is limited in scope and only for illustration purposes.

Expense Mapping. Every recurring and one-time expense was catalogued with amount, frequency, and due date.

Expense Frequency Due Amount
Rent Monthly 3rd $2,500
Software Subscription Monthly 20th $120
Utilities Monthly 13th $120
Marketing / Advertising Monthly EOM $750
Insurance Annual Mar 31 $600
Website Hosting / Domain Annual Jan 15 $250
Annual LLC Filing Annual Apr 15 $250
Estimated Tax Payment Quarterly Jan / Apr / Jun $1,200
Contractor Payment One-Time Feb 3 $750
Office Supplies One-Time Mar 1 $500
Inventory One-Time Jan 2 $2,500
Tax Preparation One-Time Feb 15 $750

Income Mapping. Review projects invoiced and due date of invoice. For the purposes of this exercise, we assume timely cash collection.

Project Amount Invoiced Due Date
Project A$3,00012/1/20241/2/2025
Project B$1,50012/20/20241/20/2025
Project C$2,0001/4/20252/4/2025
Project E$3,0001/12/20252/12/2025
Project F$2,0002/15/20253/15/2025
Project G$2,5002/28/20253/28/2025

Weekly Rolling Forecast. The forecast was built week by week across a 90-day window. The weekly structure makes it easy to spot where expenses cluster and income is thin — most importantly, when the balance gets close to the cash floor.

Tracking frequency should match the business — higher volume operations require daily check-ins.

Below you can see two versions of this condensed case example. The first is pure cash in and out, and the second shows what it would look like to take income at the end of each month. The client was easily able to see the cash position.

90-Day Cash Forecast — Q1 2025
Beginning Balance: $17,500  |  Forecast window: Jan 1 – Mar 31, 2025
1/51/121/191/261/31 ME 2/22/92/162/232/28 ME 3/23/93/163/233/303/31 ME
Cash In $1,500 $2,000$3,000 $2,000$2,500
Cash Out (5,000)(1,570)(120) (3,250)(120)(1,500) (500)(2,500)(250)(120)(1,350)
Net Cash $12,500$12,500$10,930$12,310$12,310 $12,310$11,060$14,060$13,940$12,440 $11,940$9,440$11,190$11,070$13,570$12,220
90-Day Cash Forecast — With $4,000 Monthly Owner Draw
Beginning Balance: $17,500  |  Jan 1 – Mar 31, 2025
1/51/121/191/261/31 ME 2/22/92/162/232/28 ME 3/23/93/163/233/303/31 ME
Cash In $3,000$1,500 $2,000$3,000 $2,000$2,500
Cash Out (5,000)(1,570)(120) (3,250)(120)(1,500) (500)(2,500)(250)(120)(1,350)
Owner Draw (4,000) (4,000) (4,000)
Net Cash $15,500$15,500$13,930$15,310$11,310 $11,310$10,060$13,060$12,940$7,440 $6,940$4,440$6,190$6,070$8,570$3,220

The Outcome

This project produced a 90-day weekly cash forecast — one that strictly explores income and expense, and another showing the impact of a monthly owner draw. This gave the owner several items to explore:

The owner left the engagement with a working tool they can update on a daily or weekly basis. As time passes, confidence in cash visibility will grow. This knowledge brought our owner closer to becoming full time.

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Kaylin Kaun, CPA  ·  Charlotte, North Carolina