Monthly Cash Flow Forecast

What's Included

A 12-month rolling cash flow forecast template with monthly columns for:

Cash Inflows:

• Collections from accounts receivable
• Cash sales
• Loan proceeds
• Capital injections
• Other income (interest, asset sales)

Cash Outflows:

• Supplier payments (cost of goods / services)
• Salaries and wages
• Government contributions (SSS, PhilHealth, Pag-IBIG)
• BIR tax payments (income tax, VAT, percentage tax, withholding tax)
• Rent
• Utilities
• Loan repayments (principal and interest)
• Capital expenditures
• Other operating expenses

Summary:

• Beginning cash balance
• Net cash flow (inflows − outflows)
• Ending cash balance
• Minimum cash buffer indicator

Why Cash Flow Forecasting Matters for Philippine SMEs

Profitable businesses can still run out of cash — especially when:

• Clients pay on 30–60 day credit terms while suppliers require cash on delivery
• BIR quarterly tax payments create large lump-sum outflows
• Seasonal businesses (retail, F&B, tourism) have revenue valleys between peaks
• Loan amortizations compete with operating expenses

A 12-month cash flow forecast lets you see potential cash shortfalls before they become crises, giving you time to arrange credit facilities, delay capital expenditures, or accelerate collections.

How to Use This Template

1. Fill in your opening cash balance in Month 1.
2. Estimate collections based on your sales forecast and collection history. If you know 80% of clients pay within 30 days, lag your revenue accordingly.
3. Enter outflows month by month. Use historical averages for utilities and salaries; estimate quarterly for taxes.
4. The template highlights months where ending cash falls below your minimum operating reserve (recommended: 2 months of fixed costs).
5. Update actuals each month and compare against forecast to improve future projections.

Philippine Tax Payment Calendar

The following outflows recur on BIR deadlines — make sure they appear in the correct months:

Tax	Frequency	Typical Due Dates
Income Tax (1701Q)	Quarterly	May 15, Aug 15, Nov 15
VAT (2550M/Q)	Monthly or Quarterly	20th of following month
Percentage Tax (2551Q)	Quarterly	25th of following month
Withholding Tax (1601-EQ)	Quarterly	Last day of following month
Annual Income Tax	Annual	April 15