# Cash flow when production, inventory, and payroll do not line up

Canonical: https://ledgerfox.io/industries/breweries/cash-flow

Brewery cash flow management is a working-capital problem. Ingredients, packaging, and kegs go out before wholesale pays. Inventory turnover and operating expenses set the size of that gap.

## You fund the beer before anyone pays for it.

Grain and cans are purchased for a production run. The taproom may return cash this weekend. A distributor may not. Payroll for the brewhouse and the bar does not pause while kegs sit in a warehouse.

A profitable month on the income statement can still drain the operating account. Owners then look for a loan because the timing was never drawn out — not because the brewery has a financing strategy.

## Show the gap. Do not sell a loan to cover it.

We map cash in and cash out across production, inventory, taproom deposits, and wholesale terms. Brewery budgeting sits on that map so a busy season is not mistaken for cash you can spend on capacity.

A new tank or a bigger packaging run belongs in this picture: can operating cash carry it, and for how long? We will say so plainly. We do not restructure debt or arrange equipment financing.

## What the cash view includes

- **Production before payment.** The weeks between buying materials and collecting from the taproom or a wholesaler.
- **Inventory as cash.** Ingredients, packaging, and finished beer that are not in the bank, including a plain look at inventory turnover.
- **Operating expenses.** Payroll, occupancy, and the bills that continue when a brand is between releases.
- **A short forecast.** Enough weeks ahead to see a crunch before a production run makes it worse.
- **Capacity against cash.** Whether the next tank, hire, or distribution push fits working capital. The forecast links to budgeting when the decision needs a longer view.

## What you receive

- **Cash position.** What is left after production commitments and payroll already on the calendar.
- **Working-capital map.** Where cash sits: materials, packaged beer, and unpaid wholesale.
- **Near-term forecast.** A rolling view through the next production and collection cycle.

## Questions

### Can you help us get a brewery loan or finance a tank?

No. We show whether the brewery's cash and margin can carry a purchase or a production increase. Lending and equipment financing stay with your bank or lessor.

### Why does inventory matter to cash if the beer will sell?

Until it sells and you are paid, that beer is cash you cannot spend. Slow inventory turnover is a cash choice, even when the brand is popular on paper.

### Do you build an annual brewery budget?

Yes, when it will be used. Brewery budgeting is tied to the cash forecast and the monthly close, not a document prepared once for a lender and then ignored.

### Is this different from general cash flow consulting?

The method is the same discipline. The content is brewery-specific: production buys, kegs and cans, taproom deposits, and wholesale terms. The general service is on our cash flow page.

## Related

- [Brewery CFO advisory](https://ledgerfox.io/industries/breweries): Bookkeeping and CFO advisory for independent craft breweries.
- [Beer costing and margins](https://ledgerfox.io/industries/breweries/profitability): Cost of goods sold, cost per barrel, and margin by beer.
- [Taproom vs wholesale](https://ledgerfox.io/industries/breweries/channels): Taproom and wholesale, priced and staffed as different businesses.
- [Cash Flow Management](https://ledgerfox.io/cash-flow-management): How LedgerFox looks at cash across growing businesses.
- [Budgeting & Forecasting](https://ledgerfox.io/budgeting-forecasting): Forward views for hiring, capacity, and the next season.
- [CFO Advisory](https://ledgerfox.io/cfo-advisory): The general advisory relationship these industry pages sit inside.

## See the cash production actually requires.

Tell us how you get paid — at the bar, on terms, or both — and what you are thinking of buying or brewing next. We will look at the gap.

- [Request a brewery consultation](https://ledgerfox.io/contact?inquiry=brewery)
- [Cash flow management](https://ledgerfox.io/cash-flow-management)