CPG Operator Guide

Cash Runway Assumptions and Scenario Guide

Use this guide to document available cash, cash receipts and disbursements, one-time events, capital expenditures, timing, scenario, and governance assumptions before reviewing a runway model.

Understand the simple shorthand

A common shorthand relates available cash to net burn, where net burn reflects cash expenses less cash revenue. Expenses, revenues, working-capital timing, capital investments, and significant events can change, so this page performs no arithmetic and presents no runway date.

What to include

Define available cash

Record unrestricted cash actually available for operating expenses on a stated date. Do not include anticipated fundraising or other uncertain capital infusions in the baseline, and disclose restricted or otherwise unavailable balances.

What to include

Map cash receipts and disbursements

Document dated operating receipts and payments such as payroll, production, inventory, freight, trade spend, debt service, taxes, capital expenditures, and other material cash events. Link working-capital timing assumptions to the owner planner.

What to include

Separate nonrecurring cash events

Identify deposits, launch and slotting costs, equipment, insurance, tax, debt, settlement, financing, and other one-time events separately from the recurring baseline. Record timing, amount basis, source, and uncertainty.

What to include

Build baseline and downside assumptions

Use the same start date and time step for Baseline and Downside assumptions. Record what differs, source dates, model owner, update cadence, reconciliation process, materiality threshold, and qualified reviewer. Do not assign probabilities or choose a fundraising trigger.

What to include

Hand the packet to qualified review

Use the owner planner for DIO, DSO, and DPO timing. Use reconciled bank, cash, receipt, disbursement, debt, tax, payroll, inventory, receivable, payable, and capital-expenditure records for a complete forecast and qualified finance, legal, and tax review.

What to include

How this page fits the Tools system

The Cash Conversion Cycle Timing Planner owns working-capital timing arithmetic; this page owns cash-runway assumption and scenario preparation without a runway result.

The guide ends with a dated and source-backed scenario packet, not a runway result, funding recommendation, solvency or survival verdict, budget approval, or valuation.

What this page does—and does not—show

This guide organizes cash-runway assumptions and scenario-review questions. It does not calculate a runway date, determine when or how much to raise, predict financing, establish solvency or survival, approve spending, or replace current cash records, detailed cash forecasts, board-approved plans, and qualified finance, legal, and tax review.

The Cash Conversion Cycle Timing Planner owns DIO, DSO, DPO, and CCC timing scenarios; this guide owns broader cash-runway assumption preparation and never produces a runway result.

Evidence and review boundary

Tier B. This guide organizes cash-runway assumptions and scenario-review questions. It does not calculate a runway date, determine when or how much to raise, predict financing, establish solvency or survival, approve spending, or replace current cash records, detailed cash forecasts, board-approved plans, and qualified finance, legal, and tax review.

Finance owner using reconciled cash, receipt, disbursement, payroll, inventory, receivable, payable, debt, tax, and capital-expenditure records, with legal and tax review where applicable.

Sources reviewed

Related tools and next steps

Help shape the operations platform for food brands.

Guidance is being rebuilt with CPG design partners to connect these planning steps to a shared operating model. That connected product workflow is not available for live product demonstrations today. This standalone browser page does not connect to a Guidance account, product data, or a live operating workflow.

Apply as a Design Partner