A busy business and a healthy business are not the same thing. The difference lives in your numbers.
There are numbers every small Kenyan business should check at the end of each day. Not weekly. Not when things feel off. Every single day. Most owners track only sales and miss the full picture. These 7 numbers take under 10 minutes and tell you whether your business is genuinely healthy or just busy.
Most small business owners in Kenya track one number: sales. That one number hides almost everything that matters. Being busy is not proof that the business is healthy. Here are the 7 numbers to check every single day, and what each one is actually telling you.
1. Cash in Hand, Including M-Pesa Float
Not what was sold. What is physically available to use right now.
Check your till cash, your M-Pesa float, and any cash held separately. If you can’t answer this in two minutes, that is the first problem.
2. Total Sales for the Day
You likely already track this. But sales alone mean nothing without the numbers beside it.
A hardware shop in Githurai can record Ksh 40,000 in sales and still end the day with Ksh 3,000 in hand after restocking, withdrawals, and credit given to customers. Sales is the headline. It’s not the story.
3. Credit Given Out Today
Every time you sell on credit, that is cash you do not have yet. Debt that goes untracked and unpursued can become difficult to recover. And under the Micro and Small Enterprises Act, No. 55 of 2012, registered MSEs are expected to keep clear financial records, including obligations owed to the business. Informal credit slips don’t count as records.
Write down who owes you, how much, and since when. Every day.
4. Cash Paid Out Today
This includes supplier payments, transport, small purchases, and owner withdrawals. Yes, withdrawals count. The money you take home is a business expense the same way rent is.
If you’re not writing this down, you’d be surprised where your cash goes by Friday.
5. Closing Stock Value
You don’t need a full count daily. But you should know roughly whether your stock went up, down, or stayed flat.
If sales were high but stock barely dropped, something is off. Either the sales weren’t recorded properly, or items left the shelf without being paid for.
Quick Stock Check
| Stock Yesterday | Sales Today | Stock Today | Status |
|---|---|---|---|
| Ksh 80,000 | Ksh 15,000 | Ksh 67,000 | Normal |
| Ksh 80,000 | Ksh 15,000 | Ksh 78,000 | Investigate |
6. What You Actually Kept
Sales minus cash paid out minus credit given. That is what you kept.
Not profit. Not revenue. What you actually kept.
A mitumba trader in Gikomba who sells Ksh 12,000, pays Ksh 7,000 to restock, gives Ksh 2,000 on credit, and takes Ksh 1,500 home kept Ksh 1,500 that day. That is the real number.
Tracking this daily shows you whether the business is moving forward or just staying busy.
7. Supplier Credit You Still Owe
If you buy stock on credit from your supplier, that debt is real even when no one is chasing you. Businesses that don’t track this get surprised when the supplier cuts them off or demands full payment before the next delivery.
And under the Tax Procedures Act, 2015, Section 23, every business in Kenya is required to maintain records of financial transactions, including liabilities, for a minimum of five years. Supplier credit you owe is a liability. It belongs in your records.
Track what you owe, to who, and when it’s due to avoid costly cash leakages.
The Daily 7: A One-Page Check
| # | What to Check | Why It Matters |
|---|---|---|
| 1 | Cash in hand + M-Pesa float | Real available money |
| 2 | Sales for the day | Top-line activity |
| 3 | Credit given today | Cash not yet received |
| 4 | Cash paid out | Where money left |
| 5 | Closing stock estimate | Leakage check |
| 6 | What you kept | True daily position |
| 7 | Supplier debt balance | Outstanding obligations |
These seven numbers every small Kenyan business should check and take under 10 minutes to record. But they give you something a full day of selling cannot: a clear picture of whether your business is busy or actually healthy.
And that picture, tracked over 30 days, is what makes you decision-ready.
Sales tell you what happened. These 7 numbers tell you where you actually stand.
If This, Check This
| You Notice This | Check This First |
|---|---|
| High sales but low cash | Credit given out, owner withdrawals |
| Stock dropping faster than sales | Sales records vs actual stock movement |
| Supplier cutting you off | Unpaid credit balance |
| Busy month but can’t cover rent | What you kept daily, not just weekly totals |
