Landscaping Working Capital: Fund the Seasonal Cash Gap
MyBreakEven | Published 5 November 2026 | Original fictional USD case
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| Week ending | Receipts USD | Payments USD | Closing USD | Evidence |
|---|---|---|---|---|
| April 2 | 2000 | 10000 | 4000 | Opening cash 12000 |
| April 9 | 4000 | 11000 | -3000 | Payroll and material dates |
| April 16 | 12000 | 8000 | 1000 | Customer clearing dates |
| April 23 | 10000 | 7000 | 4000 | Carry-forward reconciled |
| Chosen floor | 5000 | Additional base need | 8000 | Stress need 10000 |
Your case
Business / period / evidence source / reviewer / decision / next review date
| Week ending | Receipts USD | Payments USD | Closing USD | Evidence |
|---|---|---|---|---|
| April 2 | Enter here | Enter here | Enter here | Enter here |
| April 9 | Enter here | Enter here | Enter here | Enter here |
| April 16 | Enter here | Enter here | Enter here | Enter here |
| April 23 | Enter here | Enter here | Enter here | Enter here |
| Chosen floor | Enter here | Enter here | Enter here | Enter here |
Calculation and decision controls
Separate the balance-sheet measure from the seasonal funding gap
Net working capital is current assets minus current liabilities. That balance-sheet measure is useful, but it does not say whether Friday’s payroll clears before Monday’s customer payment. A profitable landscaping job can require temporary funding if plants, soil, fuel and labor are paid first.
Start the cash schedule with reconciled, available business cash. List each receipt by its expected clearing date and each payment by its actual due date. Include equipment purchases, debt payments and owner withdrawals in separate lines when relevant. Those lines affect funding even though they do not all belong in operating profit. Do not count an unapproved credit limit or a customer promise as cleared cash.
A spring ramp-up with materials paid before collections
| Week ending | Opening cash | Receipts | Payments | Closing cash |
|---|---|---|---|---|
| April 2 | $12,000 | $2,000 | $10,000 | $4,000 |
| April 9 | $4,000 | $4,000 | $11,000 | −$3,000 |
| April 16 | −$3,000 | $12,000 | $8,000 | $1,000 |
| April 23 | $1,000 | $10,000 | $7,000 | $4,000 |
Week one includes $6,000 materials, $3,000 payroll and $1,000 other payments. Week two includes $4,000 materials, $5,000 payroll and $2,000 other payments. Total receipts are $28,000 and total payments $36,000, so $12,000 + $28,000 − $36,000 = $4,000 closing cash. The lowest weekly closing balance is −$3,000. A negative forecast is a funding warning, not an instruction to let a bank account overdraw.
If management chooses a $5,000 minimum cash floor, the additional cash needed at the lowest weekly close is $5,000 − (−$3,000) = $8,000. The floor is a choice for this case, not a landscaping-industry standard. Check daily order within each week: a Monday payroll before a Friday receipt can create a deeper trough.