Budget vs Actual Dashboard

Cash Flow Timing & Liquidity Variance

Vantara Consumer Brands LLC • Q4 2024 • Real-time cash-basis variance tracking

As of
Dec 15, 2024
Updated 08:15 AM ET
Liquidity Runway
74
days
16d below target
Cash Burn Rate
$1.82M
per week
8% over budget
DSO Variance
+9.2
days
Slower collections
DPO Drift
-3.8
days
Paying faster
Forecast Accuracy
87%
13-week
Within tolerance
Revolver Utilization
42%
of $20M
$8.4M drawn

13-Week Rolling Cash Forecast vs. Actual

Alert: Week 40 unplanned legal settlement ($1.4M) and delayed Apex State Procurement receivable ($3.8M, 22 days overdue) drove significant variance.

Operating Cash Burn Rate vs. Budget

Working Capital Cycle

DSO (Days Sales Outstanding) 51.2 days
Budget: 42.0 days | Variance: +9.2 days
DIO (Days Inventory Outstanding) 38.4 days
Budget: 40.0 days | Variance: -1.6 days
DPO (Days Payable Outstanding) 34.2 days
Budget: 38.0 days | Variance: -3.8 days
Cash Conversion Cycle 55.4 days
Budget: 44.0 days | Variance: +11.4 days (26% worse)

Top Cash Variance Drivers — Last 30 Days

Category Budget (30d) Actual (30d) Variance % of Total Variance Primary Driver
Legal Settlement $0 $1,400,000 ($1,400,000) 52.3% Unplanned Week 40 payment
Receivables Delay $3,800,000 $0 ($3,800,000) 47.7% Apex State Procurement 22d overdue
Payroll $2,140,000 $2,185,000 ($45,000) 1.7% Q4 bonus accrual timing
Inventory Purchases $4,200,000 $4,050,000 $150,000 -5.6% Vendor payment terms extended
Operating Expenses $3,850,000 $3,920,000 ($70,000) 2.6% Facilities & IT over budget
Interest & Fees $95,000 $112,000 ($17,000) 0.6% Revolver rate increase
Total Net Variance — — ($5,182,000) 100% —

Collections Concentration Risk

Top 5 customers represent 62% of Q4 receivables. Apex delay creates concentration spike.

Unplanned Cash Outflows

Legal Settlement
Week 40 • Oct 2024
$1.4M
IT Infrastructure
Week 48 • Nov 2024
$215K
Regulatory Compliance
Week 46 • Nov 2024
$128K
Facility Repairs
Week 44 • Oct 2024
$67K
Total Unplanned (90d) $1.81M
11.3% of total cash outflows | Ratio: 0.113 (target ≤0.05)

DSO Trend (60d)

Current: 51.2 days
+9.2d vs. 42d plan

DPO Trend (60d)

Current: 34.2 days
-3.8d vs. 38d plan

Free Cash Flow

Q4 Actual
($2.1M)
Budget: $4.2M
Variance: ($6.3M) / -150%

Payroll Cash Timing Variance

Revolver Utilization

Drawn $8.4M
42%
$0 Facility: $20M
Available $11.6M
Covenant Limit (65%) $13.0M
Headroom $4.6M
Alert
Utilization increased 18 pts in 30d due to receivables delay and unplanned settlement.

90-Day Liquidity Bridge

Opening Cash
$13.5M
Operating Inflows
$28.2M
Operating Outflows
($30.1M)
Ending Cash (Projected)
$11.6M