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Profit-to-cash bridge worksheet

Use this monthly worksheet to explain why cash moved differently from profit.

/Use this review
  1. Start with net income for the period.
  2. Identify receivables, inventory, and payables that changed cash timing.
  3. List loan principal, equipment purchases, draws, and other non-P&L cash movements.
  4. Compare the explanation to the change in the bank balance.

Read the full article: Profit vs cash flow: why a profitable business can still feel broke