Cash on Hand

Cash on Hand


The Cash on Hand KPI refers to the amount of money that your business has immediately available on the last day of the reporting period.


It is not possible to have negative Cash on Hand

Include Don’t include
Petty cash and money in bank accounts Assets


∑of money immediately available
= Cash on Hand


CoH at beginning of period
– expenses
+ receipts
= Cash on Hand at end of period



Alias Cash Balance/Cash/Liquid Assets
Abbreviation COH
Unit Currency (Euro/Dollar/YEN/…)


At the beginning of February a company has 52.000 € Cash on Hand. In February they have expenses of 12.000 € and receipts of 8.000 €. Their Cash on Hand at the end of the month is therefore calculated as follows:

52.000 €
– 12.000 €
+ 8.000 €
= 48.000 €



Q: Can I just add the months Revenue and deduct the months Total Cost to get my new Cash on Hand?
A: Usually not, as the sale and the actual cash flow do not necessarily occur in the same month.