Why Cash Flow Beats Profit
A company can report profit and still go broke. Cash flow is the statement that catches it.
Here’s a fact that surprises beginners: a company can report glowing profits and still go bankrupt. Profit is an accounting opinion shaped by judgement callsThe right to buy the underlying at a set price — a bullish bet.; cash is a bank balance you can’t fake. The cash flow statementTracks actual cash moving in and out of a business. tracks the actual money in and out.
The statement has three sections — cash from Operations, Investing, and Financing — which we’ll take one at a time. Together they reconcile last year’s cash balance to this year’s.
How can a profitable company go bankrupt?
By running out of cash — e.g. booking big credit sales (profit) while customers don’t pay, inventory piles up, and debt repayments fall due. Profit on paper doesn’t pay bills; cash does. This is exactly what the cash flow statement exposes.