Enter the cash you have today, any undrawn facility you can rely on, and a month by month forecast of committed inflows, other expected inflows and planned outflows. The tool shows the month cash falls below your minimum in three views: the forecast as given, a stressed case you define, and the forecast with the facility drawn.
All figures and percentages are your own assumptions. A facility may carry conditions or be withdrawn, so confirm its terms before counting it. This is a planning aid and not a conclusion on going concern.
| Month | Inflows | Outflows | Closing cash | Stressed closing | With facility |
|---|---|---|---|---|---|
| Month 1 | 20,00,000.00 | 24,00,000.00 | 31,00,000.00 | 28,10,000.00 | 41,00,000.00 |
| Month 2 | 18,00,000.00 | 23,00,000.00 | 26,00,000.00 | 20,05,000.00 | 36,00,000.00 |
| Month 3 | 16,00,000.00 | 23,00,000.00 | 19,00,000.00 | 9,75,000.00 | 29,00,000.00 |
| Month 4 | 14,00,000.00 | 22,00,000.00 | 11,00,000.00 | -1,45,000.00 | 21,00,000.00 |
| Month 5 | 14,00,000.00 | 22,00,000.00 | 3,00,000.00 | -12,90,000.00 | 13,00,000.00 |
| Month 6 | 14,00,000.00 | 22,00,000.00 | -5,00,000.00 | -24,35,000.00 | 5,00,000.00 |
| Month 7 | 14,00,000.00 | 22,00,000.00 | -13,00,000.00 | -35,80,000.00 | -3,00,000.00 |
| Month 8 | 14,00,000.00 | 22,00,000.00 | -21,00,000.00 | -47,25,000.00 | -11,00,000.00 |
Management's cash flow forecast is one of the main pieces of evidence behind the going concern assessment. Testing it means asking how long cash lasts, which inflows are really committed and what happens if collections slow or costs rise. This tool lets you rework the forecast with your own stress assumptions and see how the answer moves.
Each month adds committed and other expected inflows and deducts planned outflows. The closing cash of one month is the opening cash of the next.
The stressed case cuts other expected inflows by the percentage you enter and raises planned outflows by the percentage you enter. Committed inflows are left as given.
A third view adds the undrawn facility to opening cash. For each view the tool reports the first month that closing cash falls below your minimum.
An entity has 35,00,000 of cash and a forecast with monthly net outflows rising from 4,00,000. A stress case cuts other inflows by 25% and raises outflows by 10%.
