Acme Manufacturing, Inc.  ·  April 9, 2026    ← Exit
🏠 Landing ✍ Data Entry 📊 Results 📄 Executive Summary
Setup Revenue & Margin Inventory Accounts Payable Accounts Receivable Banking Working Capital Chain CCC Calculation Accounting vs. Cash FP&A Setup
Diagnostic Data Entry
All sections complete. Calculated fields update automatically as data is entered.

Engagement Setup

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Client / Company Name
Acme Manufacturing, Inc.
Appears on all report pages and session list
Industry Sector
Manufacturing
Drives benchmark table selection (Manufacturing / Distribution / Retail)
Report Date
April 9, 2026
Auto-populated to today. Anchors Week 1 of the 13-week forecast.

Revenue & Margin

Complete ▼
Monthly Revenue (Trailing 12 Months)
Monthly entry preserves seasonal patterns for forecast accuracy. SMB median: $1.2M/month at $15M annual.
Annual Revenue (auto-calculated)
$15,000,000
Sum of 12 monthly entries. SMB median $5M–$25M manufacturing band.
Annual COGS
$9,750,000
Cost of goods sold. Entered once — pre-fills read-only into Inventory section. SMB median: 60–70% of revenue.
Operating Expenses
$3,200,000
Total operating expenses excluding COGS. SMB median: 18–25% of revenue.
Selling Price per Unit
$125.00
Used for break-even and contribution margin calculations.
COGS per Unit
$81.25
Total Fixed Costs
$2,400,000
Used for break-even calculation. Exclude variable costs.
Prior Year Revenue
$14,200,000
Used for gross margin compression analysis. SMB median YoY growth: 5–8%.
Prior Year COGS
$8,882,000
Prior year cost of goods sold. Used for margin compression flag.

Inventory

Complete ▼
Inventory Value (at cost)
$2,400,000
Total inventory at cost. SMB median for manufacturing: 22–28% of annual COGS.
Annual COGS (pre-filled from Revenue & Margin)
$9,750,000
Read-only. Entered once in Revenue & Margin.
Days Inventory Outstanding (DIO) (calculated)
90 days
($2,400,000 ÷ $9,750,000) × 365 = 90 days. Manufacturing median: 52 days.

Accounts Payable

Complete ▼
AP Balance
$875,000
Total outstanding accounts payable. SMB median: 8–12% of annual COGS.
Vendor Payment Terms Received
45 days (Net 45)
Terms your vendors give you. You are entitled to use all 45 days.
Actual Average Days to Pay
22 days
How fast you actually pay. Paying faster than terms = voluntarily giving up free vendor financing.
Ratio DPO (calculated)
33 days
($875,000 ÷ $9,750,000) × 365 = 33 days

Accounts Receivable

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AR Balance
$1,940,000
Total outstanding accounts receivable. SMB median for manufacturing: 10–14% of annual revenue.
Payment Terms Offered
30 days (Net 30)
Your stated terms. This is the baseline for cash trapped calculation.
AR Aging Buckets
Current (0–30 days)
$980,000
31–60 Days
$540,000
61–90 Days
$310,000
90+ Days
$110,000
Actual DSO (calculated from aging)
47 days
Weighted average: (980K×15 + 540K×45 + 310K×75 + 110K×120) ÷ 1,940K = 47 days
Ratio DSO (for benchmarks)
47 days
($1,940,000 ÷ $15,000,000) × 365 = 47 days

Banking

Complete ▼
Cash Balance
$145,000
Current bank balance. Negative values (overdraft) are valid and diagnostic.
Line of Credit Limit
$500,000
Current LOC Usage
$380,000
Amount currently drawn. Available LOC = Limit minus Usage.
Available Line of Credit (calculated)
$120,000
Monthly Debt Service
$35,000
Total monthly loan/lease payments. Spread weekly in the 13-week forecast.
Total Available Capital (calculated)
$265,000
Cash + Available LOC. This is your operational cushion.

Working Capital Chain Calculation

Calculated ▼
ACCOUNTING VIEW — BALANCE SHEET SNAPSHOT
Working Capital Chain
Dollar balances at a point in time  ·  What the accountant reports
Step What's Happening Dollar Amount
1 Cash paid out to vendors — AP balance currently outstanding $875,000 out
2 Raw materials on hand — cash converted, sitting on shelf —
3 WIP — partially built product, cash tied up in process —
4 Finished goods on hand — complete product awaiting shipment —
∑ Inventory subtotal — steps 2 + 3 + 4 combined $2,400,000
5 Receivables outstanding — shipped and invoiced, cash not yet received $1,940,000
− Less: Accounts Payable — vendor financing not yet paid out ($875,000)
Net Working Capital
AR + Inventory − AP
$3,465,000
This is what the accountant reports. At $15M revenue, $3.465M in working capital looks manageable — even healthy.

Cash Conversion Cycle Calculation

Calculated ▼
CASH REALITY VIEW — TIMING CONVERTED TO DOLLARS
Cash Conversion Cycle
Days cash is out of your hands  ·  Converted to dollars at the bottom
Step What's Happening Days → Dollars
1 Vendor payment — cash leaves the bank Day 0 —
2 Vendor terms available (Net 45) 45 days available free financing
3 Actual days held before paying vendors (DPO) 33 days offsets cycle
4 Raw material sits before production starts 5 days adds to cycle
5 Production cycle — raw material to finished goods 18 days adds to cycle
6 Finished goods sit in warehouse before shipment 7 days adds to cycle
∑ DIO subtotal — total inventory hold (steps 4 + 5 + 6) 90 days —
7 Ship to customer — AR clock starts at shipment Day 0 of AR —
8 Customer pays — days from shipment to cash received (DSO) 47 days adds to cycle
+ DSO — days customers take to pay 47 days 47 × $41,096 = $1,932,000
+ DIO — days inventory is held 90 days 90 × $26,712 = $2,404,000
− DPO — days of vendor financing 33 days 33 × $26,712 = ($881,500)
Daily Revenue Rate: $15,000,000 ÷ 365 = $41,096/day   |   Daily COGS Rate: $9,750,000 ÷ 365 = $26,712/day   |   Used for DSO and DIO respectively.
Cash Conversion Cycle
DSO + DIO − DPO
104 days
$4,274,000 required
This is what the cash flow statement reveals. Your cash is out of your hands for 104 days on every cycle. Funding that cycle continuously requires $4,274,000. You have $265,000 available.

Accounting View vs. Cash Reality

Calculated ▼
The Gap Between the Two Views
The accounting snapshot shows $3,465,000 in net working capital — which looks healthy on paper. The Cash Conversion Cycle shows your cash is out of your hands for 104 days, requiring $4,274,000 to fund continuous operations. That $809,000 difference — plus your $265,000 in available liquidity against $4.274M required — is the structural reason cash is always tighter than the P&L suggests.
$4,274,000
required vs. $265,000 available
16× more than available liquidity

FP&A Setup (Optional)

Skipped — Baseline Forecast Only ▼
No forward data entered. The 13-week forecast will run in baseline mode, labeled "Baseline projection — no forward data entered."

To enable enhanced forecast: Enter revenue projections, seasonal patterns, planned capital expenditures, or known large payments/receipts.

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