Established cafeterias base their cash flow estimates on what kind of figures?

Established cafeterias base their cash flow estimates primarily on past financial statements. This is because these statements provide a historical record of income, expenses, and overall financial performance, allowing management to analyze trends and make informed projections about future cash flow. By examining prior data, such as sales figures, operational costs, and profit margins, café managers can identify patterns in consumer behavior and seasonality, which are crucial for creating realistic and accurate cash flow forecasts.

While future forecasts, market analysis, and customer feedback can play significant roles in a business's overall strategy, they are more speculative than the concrete data provided by historical financial statements. Existing performance metrics allow established cafeterias to create reliable cash flow estimates, grounded in real-world financial behavior.