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Salt.
Construction & trades · 🇺🇸 United States

Nine good months paying for three bad ones, badly

A seasonal landscaping business managed cash by feel and ran short every February.

US landscaping business, strongly seasonal. Client identity withheld — we publish names only with written permission, so this engagement is described by its shape rather than by who it was.

12-month

Seasonal cash model built

3

Lean months planned for

Reserve

Policy established

The situation
  • Revenue concentrated between spring and autumn, with fixed costs continuing year-round.
  • The owner drew consistently through the year and found February tight every year without treating it as predictable.
What we found
  • No seasonal cash model — the business was managed off the bank balance.
  • Equipment purchases were made in peak season when cash felt abundant, worsening the trough.
  • Winter maintenance contracts were priced without reference to the fixed cost they were meant to cover.
What we did
  • Built a twelve-month cash model with the seasonal shape made explicit.
  • Established a reserve policy that ring-fences trough-month costs during peak season.
  • Repriced winter contracts against the fixed cost base they exist to cover.
The outcome
  • February stopped being a surprise, and equipment purchases moved to a planned cycle rather than an opportunistic one.
  • The reserve policy was the whole intervention — the modelling just made the case for it.
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