Rolling Forecast
Definition
A financial forecast that is updated at regular intervals, typically monthly, to extend the forecast period by adding new periods as current periods are completed, maintaining a constant forward horizon. A rolling twelve-month forecast always covers the next twelve months from the current date, regardless of where the company is in its financial year. Rolling forecasts are more operationally current than annual forecasts revised once per year.
Common Misapplication
The most common misapplication is treating the rolling forecast as equivalent to the annual operating plan. The rolling forecast updates continuously as new information is available and represents the probability estimate for future performance. The annual operating plan is fixed at approval and serves as the accountability reference. These two documents serve different purposes and must not be merged.
FFI Standard Reference
This term is defined and applied in Book 2, Section 2.1: The Forecasting Methodology Standard.
Related Terms
Citable URL
This term may be cited using the following permanent URL.
Full citation format: Founder Financial Infrastructure Standard, Beta v0.5, Glossary: Rolling Forecast. https://ffistandard.org/glossary/rolling-forecast/. 2026.