Cash Control — Construction

Cash now

–

opening balance

Forecast trough

–

Facility headroom

–

at the trough

Net 13-wk movement

–

receipts − payments

Runway

–

to facility breach

13-week cash-flow forecast

Net cash per week (navy = receipts in, red = payments out) · line = projected balance · dashed = facility limit. The mid-quarter dip is the classic construction cash squeeze.

Receipts vs payments, by week

Weekly receipts (AR) vs payments out split by cost category — where the cash goes

Net WIP

–

billed − earned (over-billed +)

Over-billed

–

cash from client ahead of work

Under-billed

–

financing the client

Unbilled revenue

–

earned, not yet applied

Over / under-billing by project

Billed-to-date minus earned value (% complete × contract). Blue = over-billed (positive cash), red = under-billed (financing the client). Click a bar to drill.

Earned vs billed — the 45° line

x = earned value, y = billed-to-date · above the line = over-billed, below = under-billing · bubble = contract size

Portfolio margin

–

forecast (contract − EAC)

Tender margin

–

at bid

Margin fade

–

tender → forecast

Projects fading

–

forecast below tender

Gross-margin bridge

Contract value less each cost category = forecast margin. The set-piece of the finance review.

Margin fade — tender to forecastIllustrative trajectory

Forecast margin % across six month-end reviews per project · red = fading, green = recovering · the two-endpoint delta is real; the monthly path is illustrative.

Cost to date

–

actual spent

Forecast final (EAC)

–

at completion

Variance to budget

–

Projects over budget

–

EAC above budget

Cost S-curve — planned vs earned vs actualIllustrative phasing

Cumulative £ across the quarter: planned budget phasing, earned value, and actual cost. Planned phasing is illustrative; earned & actual derive from % complete and the ledger.

EAC variance to budget, by project

Forecast final cost minus budget · red = over budget, green = under · click to drill

AR outstanding

–

receivable

Overdue > 60 d

–

DSO

–

amount-weighted days outstanding

Top-3 client concentration

–

of overdue AR

AR aging by client

Outstanding receivables per client, banded by age · redder = older · who to chase Monday

Overdue concentration

Overdue AR by client (bars) + cumulative share — how much of the problem is a few clients

AP outstanding

–

payable

Due ≤ 2 wks

–

near-term cash out

DPO

–

amount-weighted days to pay

Working-capital gap

–

DSO − DPO (days)

Payments due — next 13 weeks

Scheduled payments out by week, split by cost category · when the cash leaves

Supplier & subcontractor concentration

Payable by counterparty (bars) + cumulative share

Retention receivable

–

held by clients from us

Retention payable

–

held by us from subbies

Releasing this quarter

–

at practical completion

Net retention position

–

receivable − payable

Retention release timelineIllustrative schedule

Retention receivable by expected release window (weeks to practical completion) · when the cash comes back

Retention held vs owed, by project

Receivable (held by clients from us) vs payable (held by us from subbies)

Project ledger

Aggregated on current filters · click a header to sort · click a row to filter

Group by

Group	Contract £	% complete	Margin £	WIP £	AR out £ ▼