Is article mein
- "Sales toh badh rahi hai, phir paisa kahan jaa raha hai?"
- Number 1: Aaj bank mein kitna paisa hai (aur CC mein kitni jagah)
- Number 2: Bazaar mein kitna udhaar fasa hai
- Number 3: Har ₹100 ki bikri par kitna bachta hai (gross margin)
- Number 4: Break-even: kitna bechna zaroori hai
- Number 5: Agle 30 din mein kitna aayega, kitna jaayega
- Mahine ki 5 tarikh: 30 minute ka routine
- Final baat
"Sales toh badh rahi hai, phir paisa kahan jaa raha hai?"
Ek scene sochiye. Burrabazar mein Mehta ji ka electrical goods ka wholesale business hai. Is saal sales 30% badhi. Dukaan par bheed hai, phone bajta rehta hai. Lekin mahine ki 7 tarikh aate hi tension shuru: "Salary kahan se doon? GST bharna hai, CC limit full hai."
Mehta ji ka business ghaate mein nahi hai. Problem ye hai ki unhe apne numbers pata hi nahi hain. Unhe sirf "sales" pata hai, aur sales ek akela number hai jo poori kahani nahi batata.
Bade businesses mein ye kaam ek CFO karta hai. Lekin chhote business mein aap khud apne CFO hain. Aur iske liye kisi software ya MBA ki zaroorat nahi hai. Bas har mahine 5 numbers dekhiye, ek register ya Excel mein, 30 minute mein.
Chaliye ek-ek karke dekhte hain.
Mehta ji ka monthly scorecard
Number 1: Aaj bank mein kitna paisa hai (aur CC mein kitni jagah)
Sabse simple number, lekin sabse zaroori.
Kya dekhna hai:
- Saare bank accounts mein kul balance kitna hai
- CC/OD limit kitni hai, aur usme se kitni use ho chuki hai
- Bachi hui jagah (headroom) = limit − use kiya hua
Example:
CC limit ₹50 lakh hai, aur ₹46 lakh use ho chuke hain. Matlab sirf ₹4 lakh ki jagah bachi hai. Aur agle hafte ₹6 lakh salary jaani hai. Ye number aapko 10 din pehle bata deta hai ki problem aane wali hai.
Danger sign: Agar CC limit mahine ke zyaadatar din 90% se zyada bhari rehti hai, toh bank bhi ise dekhta hai. Renewal ke time ye aapke against jaata hai.
Number 2: Bazaar mein kitna udhaar fasa hai
Indian business ka sabse bada dushman: udhaar.
Aapne maal bech diya, bill bana diya, GST bhi bhar diya, lekin paisa abhi aaya nahi. Ye paisa debtors (ya receivables) kehlata hai.
Kya dekhna hai:
- Kul kitna udhaar baaki hai
- Usme se kitna 60 din se purana hai
- Usme se kitna 90 din se purana hai
Ek simple formula:
Debtor days = (Kul udhaar ÷ Mahine ki sales) × 30
Example:
Mehta ji ki monthly sales ₹40 lakh hai aur bazaar mein ₹80 lakh ka udhaar hai.
Debtor days = (80 ÷ 40) × 30 = 60 din.
Matlab unka paisa bechne ke baad 2 mahine baad aata hai. Agar ye 45 din par aa jaaye, toh lagbhag ₹20 lakh cash free ho jaata hai, bina kisi naye loan ke.
Danger sign: 90 din se purana udhaar. Bank ise CC ke "drawing power" mein aksar ginta hi nahi. Aur jitna purana, utna doobne ka khatra.
Kya karein: Har mahine top 10 parties ki list banaiye jinka sabse zyada paisa baaki hai, aur unhe personally call kijiye. Badi companies ke saath kaam karte hain? Toh TReDS ya invoice discounting se bill ka paisa jaldi le sakte hain.
Number 3: Har ₹100 ki bikri par kitna bachta hai (gross margin)
Bahut log "turnover" par khush hote hain. Lekin asli sawaal ye hai: ₹100 bechne par kitna bacha?
Gross margin % = (Sales − Maal ki keemat) ÷ Sales × 100
Example:
- Mahine ki sales: ₹40 lakh
- Maal ki khareed (jo becha): ₹34 lakh
- Gross margin = 6 lakh ÷ 40 lakh = 15%
Ab agar agle mahine margin 12% aaye, toh samajh jaiye kuch gadbad hai:
- Supplier ne rate badha diya aur aapne bechne ka rate nahi badhaya
- Discount zyada de diye
- Godown se maal kam ho raha hai (chori ya wastage)
Margin mein 2–3% ki giravat chhoti lagti hai. Lekin ₹40 lakh ki monthly sales par 3% ka matlab hai ₹1.2 lakh har mahine, yaani saal ka ₹14 lakh se zyada.
Number 4: Break-even: kitna bechna zaroori hai
Har business ke kuch fixed kharche hote hain jo sales ho ya na ho, dene hi padte hain: kiraya, salary, bijli, loan ka interest.
Break-even woh sales hai jahan aap na profit mein hain, na loss mein. Isse kam beche toh loss, zyada beche toh profit.
Break-even sales = Fixed kharche ÷ Gross margin %
Example:
- Mehta ji ke fixed kharche: ₹4.5 lakh mahina
- Gross margin: 15%
- Break-even = 4.5 lakh ÷ 15% = ₹30 lakh
Matlab har mahine ₹30 lakh bechna zaroori hai sirf kharche nikaalne ke liye. ₹40 lakh bechte hain, toh ₹10 lakh ki "safety" hai.
Break-even samjhiye (monthly, ₹ lakh)
Ye number kyun zaroori hai?
Jab aap naya staff rakhte hain, bada godown lete hain ya naya loan lete hain, toh break-even upar chala jaata hai. Har bade faisle se pehle poochiye: "Isse mera break-even kitna badhega, aur kya meri sales utni hai?"
Number 5: Agle 30 din mein kitna aayega, kitna jaayega
Pehle chaar numbers "pichhle mahine" ki kahani batate hain. Ye number aage ki kahani batata hai.
Ek simple table banaiye:
| Agle 30 din mein aayega | Agle 30 din mein jaayega |
|---|---|
| Parties se collection (jo pakka hai) | Suppliers ko payment |
| Cash sales | Salary aur wages |
| Koi refund ya loan | Kiraya, bijli |
| GST (20 tarikh), TDS (7 tarikh), PF/ESI (15 tarikh) | |
| Loan ki EMI aur interest |
Aane wala − jaane wala = agle mahine ka cash gap ya surplus
Example:
Mehta ji ke 30 din mein ₹38 lakh aane hain aur ₹43 lakh jaane hain. Gap: ₹5 lakh. CC mein ₹4 lakh ki jagah hai. Matlab ₹1 lakh kam padega.
Ye pata chal gaya 30 din pehle, toh Mehta ji ke paas options hain:
- 2 badi parties se jaldi payment maang lein
- Ek supplier se 10 din ki extra mohlat le lein
- Bank se temporary limit ki baat kar lein
Agar yahi baat 7 tarikh ko pata chalti, toh sirf ek option bachta: 3% mahine ka private loan.
Mahine ki 5 tarikh: 30 minute ka routine
Har mahine ki 5 tarikh ko (ya jo bhi din aapko suit kare) 30 minute nikaliye aur ye 5 numbers likhiye:
| # | Number | Kahan se milega | Danger sign |
|---|---|---|---|
| 1 | Bank balance + CC headroom | Bank statement | CC 90% se zyada bhari |
| 2 | Kul udhaar aur 90+ din wala udhaar | Tally/billing software | Debtor days badh rahe hain |
| 3 | Gross margin % | Sales aur purchase register | 2% se zyada giravat |
| 4 | Break-even sales | Fixed kharchon ki list | Sales break-even ke kareeb |
| 5 | Agle 30 din ka gap | Simple table | Gap CC headroom se zyada |
Tip: Ye numbers teen mahine lagatar likhiye. Ek mahine ka number kuch nahi batata, trend batata hai. Debtor days 45 → 52 → 60 ho rahe hain? Matlab problem aa rahi hai, chahe abhi tension na ho.
Final baat
Business doobta ek din mein nahi hai. Woh dheere-dheere doobta hai, aur saare signs numbers mein pehle se dikh rahe hote hain. Bas koi dekh nahi raha hota.
Aapko CA ya MBA banne ki zaroorat nahi hai. Bas har mahine 30 minute aur 5 numbers. Yahi aadat ek chhote business ko bada banati hai, aur bank ke saamne aapko ek "serious borrower" bana deti hai.
Ek line mein:
Sales vanity hai, profit sanity hai, lekin cash reality hai. Aur cash ki reality in 5 numbers mein chhupi hai.
Ye 5 numbers khud nikalna mushkil lag raha hai? Virtual CFO: The Trailer mein hum aapke documents dekh kar 20 minute mein bataate hain ki aapka business kahan khada hai, saath mein 5 free Excel tools jismein ye MIS dashboard bhi shamil hai.
Disclaimer: Ye article sirf jaankari ke liye hai. Examples samjhane ke liye hain; apne business ke faisle apne CA ya financial advisor se salah lekar lijiye.
