Look at dates as well as amounts
A sale made today may be collected weeks later. Meanwhile, payroll, suppliers and expenses can fall due. Cash flow records money in and out by date; working capital supports operations through that cycle. A business can sell well and still run short of money on a particular day.
Forecast a meaningful period
Start with available cash and organize the next 90 days by week. Separate confirmed receipts from expected sales. List essential expenses, taxes, investments and existing instalments. The lowest projected balance shows when cash pressure appears. Update the calendar as payments or receipts change.
Work through a simple calculation
Consider R$5,000 available, R$8,000 of bills due before the next receipt and R$2,000 of confirmed inflows during that interval. The balance would be R$5,000 + R$2,000 − R$8,000 = −R$1,000. That gap helps size the need but does not replace a reserve for delays or automatically include financing costs.
Assess operating alternatives
Compare supplier terms, inventory adjustments, an advance against an existing receivable and borrowing. Assess each option’s cost and effect on the calendar. If the business loses money repeatedly, another instalment can increase pressure: margins, expenses or the operating model also need attention.