Cash Flow Calculator — Monthly Business Cash Flow

Cash flow is the net movement of money into and out of a business over a given period. Positive cash flow means the business receives more cash than it spends. It is critical for financial liquidity — a company can be profitable on paper yet fail without enough cash to meet current obligations.

Profit is the difference between revenue and costs on an accrual basis (regardless of when payments are made). Cash flow reflects actual money movements. A business can show a profit but have negative cash flow — for example, when customers pay late (accounts receivable) or when the company invests in inventory.

Monthly operating cash flow = total revenue from operations − total operating costs. The calculator computes: (1) total revenue, (2) total costs, (3) gross profit or loss, (4) income tax, (5) net cash flow after tax. Enter your actual revenue and cost line items.

Net margin = (net cash flow / total revenue) × 100%. Example: revenue PLN 50,000, net cash flow PLN 24,300 → net margin = 48.6%. A higher margin means more profit per unit of revenue. Industry benchmarks: retail 3–8%, IT services 20–40%, manufacturing 5–15%.

For a Polish sole trader (JDG): flat income tax 19% or progressive scale 12%/32%. For a limited company (sp. z o.o.): CIT 9% (up to PLN 2 million revenue, "small taxpayer") or 19%. Enter the rate that applies to your business form.

Common strategies: (1) invoice quickly and shorten payment terms, (2) negotiate longer payment terms with suppliers, (3) maintain a cash reserve (3–6 months of fixed costs), (4) cut inefficient expenses, (5) consider invoice factoring for overdue receivables.

Operating cash flow — from day-to-day business activities (sales, operating costs). Investing cash flow — purchase or sale of fixed assets and investments. Financing cash flow — loans, share issuances, dividend payments. This calculator computes a simplified operating cash flow.

Recommended practices: (1) weekly reconciliation of payments due and receivable, (2) monthly 3-month cash flow forecast, (3) distinguish between fixed costs (independent of sales) and variable costs, (4) track the current ratio (current assets / current liabilities ≥ 1.5).

Break-even point (BEP) = fixed costs / (1 − variable costs / revenue). The cash flow calculator shows profit at your entered revenue level. For a precise break-even calculation use the dedicated break-even point calculator.

Enter your monthly business revenue (up to 5 items), monthly costs (up to 5 items) and income tax rate. The calculator returns: total revenue, total costs, gross profit, tax, net cash flow and profit margin. Perfect for a quick profitability check or budget planning.