12 months ago Chrstine D'Mello wrote in The Age on 11th December 2017 about the risk of running out of cash at this time of year, even if sales are up. The reality is if you offer trading terms, you are unlikely to see the money for at least 30 days, which means late Jan, early Feb, and that is if you are paid on time!! And then you have to deal with the trading lull until Feb when businesses slowly come back to work. Although Christmas is a critical time, cashflow should be at the forefront of all business owner's and managers thoughts.