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There are multiple ways of presenting a cash flow forecast but from experience, it is better to organise it by nature in order to clearly show these elements: Operating cash flow: how much cash is generated by the cigarette manufacturing business's operations Investing cash flow: what is the business investing to expand or maintain its equipment Financing cash flow: is the business raising additional funds or repaying financiers (debt repayment, dividends) Your cash flow forecast is the most important element of your overall financial projection and thats where you should focus your attention to ensure that your cigarette manufacturing business is adequately funded