Every July, award wages increase from the first full pay period. Most Australian SME owners know it’s coming. Far fewer have calculated what it actually means for their July and August cash position before it arrives.
June billings look strong. But retentions are withheld, WIP sits unclaimed, and July’s obligations arrive before client payments do. The gap is predictable. It just rarely gets planned for.
July school holidays empty rooms that were nearly full in June. For childcare centres with mandated educator ratios and fixed operating costs, the revenue drop is predictable. The cash response should be too.
June is the busiest month in the residential solar calendar. The STC mechanism, materials timing, and unit economics across job types create specific financial pressures that repeat annually and deserve a plan.
Your annual profit tells the ATO what you earned. Your balance sheet tells your bank what you can safely borrow. Most business owners focus on the first and miss the second entirely, every June.
Revenue and profit are not the same number. Most owner-led businesses find their most profitable customers are rarely their biggest ones. June is the right moment to find out which is which.
The June push to buy equipment and clear expenses before EOFY makes sense on paper. But cash leaves now, the tax benefit arrives months later, and July can be brutal if the timing has not been planned.
Every buyer opens with three years of accounts. What those EOFY numbers show about add-backs, working capital, and owner dependence sets your multiple before any negotiation starts.
June fills every allied health appointment book. The private health fund extras rush looks like your best month. But item mix compresses, cash arrives in July, and the margin picture rarely matches the revenue one.
Most dental principals measure chair utilisation. Far fewer track recall effectiveness. The gap between those two numbers is where practice revenue quietly disappears month after month.
