Sometimes your business ails, and it's very healthy at other moments. Take, for example, the business that exists in a geographic region that thrives off a tourist industry. When the tourists come, you make good profits. When they leave, your sales decline. Larger retailers realize 70 percent to 80 percent of their sales between October and December of each year.
Manufacturers are susceptible to the economic swings of the larger economy.
Many services have the advantage of delivering on a consistent, year-round basis. Then there is the matter of recognizing the need and doing something about communicating with your customers and staff. Selling expenses should be at their highest just before and during your peak sales seasons. Sales, receipts, net profit, net and cumulative cash flow should rise during that same period. The level of cash on hand is not necessarily going to be determined by peak sales seasons.