J Roy & Co.Chartered Accountants
Finance Tips

Cash Flow Basics Every Small Business Owner Should Track Monthly

Profit and cash are not the same thing. Here's a simple monthly routine to keep your business from running out of cash even while it's profitable on paper.

20 February 2026 5 min read

It's entirely possible to be profitable on paper and still run out of cash to pay salaries. Understanding why is the first step to avoiding it.

Profit and cash are not the same

Profit is recorded when a sale is made. Cash arrives only when the customer actually pays. A business with long payment cycles or high receivables can show strong profit while genuinely struggling to meet monthly expenses.

A simple monthly routine

Review three numbers every month: cash in the bank today, expected inflows over the next 30 days, and committed outflows (salaries, rent, vendor payments, loan EMIs) over the same period. If outflows exceed inflows plus current cash, you have a gap to plan for — before it becomes urgent.

Early warning signs to watch

Rising receivables that are ageing past 60-90 days, increasing reliance on short-term credit to cover routine expenses, and delaying vendor payments to manage your own cash — all are signs worth acting on early rather than after a crunch forces the decision.

CA Jaipal Roy

Chartered Accountant, J Roy & Co.

Jaipal is a young, ex-PwC Chartered Accountant with 5+ years of experience across audit, tax, and compliance. He and his team help startups and MSMEs across India with taxation, registration, and end-to-end compliance.

Ready to stop worrying about deadlines and notices?

Call CA Jaipal Roy today for a straightforward conversation about your business — no jargon, no pressure, just clarity on what needs to be done.