- Revenue

AI illustration · details
AI teaching illustration. A sales invoice and cash in hand can arrive at different times. An operating surplus can coexist with a cash shortage.
Open full image ↗The value of recognised mushroom sales. Cash received may differ because of credit sales or payment timing.
- Cash flow
- See related figure: Revenue · glossary figure 1 →
The timing of money going out and coming in, week by week.
- Cost per saleable kilogram
Total cost divided by kilograms sold, not kilograms grown.
- Credit-linked back-ended subsidy

AI illustration · details
AI teaching illustration. Total expenditure, eligible cost and available cash differ. Proposed assistance is not money already available to spend.
Open full image ↗Assistance paid through a bank loan after the unit is built, not before.
- Sensitivity test

AI illustration · details
AI teaching illustration. Changing saleable output changes the business result. A lower-yield case cannot keep the same unsupported sales quantity.
Open full image ↗Redoing the sums with worse yield, price or losses to see if the plan survives.
Business Reality
Visual glossary
