Start with these five checks.
- Tie bank movement and cash flow to the ledger.
- Separate operations, investment, financing and one-offs.
- Decompose receivables, inventory and payables by cohort.
- Distinguish growth-driven use from aging or delay.
- Rank recoverable cash by timing, probability and risk.
Ask for only what can change the answer.
- LedgerTrial balance, cash flow and cutoffs
- ReceivablesInvoices, due dates and receipts
- InventoryPurchases, aging and availability
- PayablesTerms, approvals and payment dates
- CapitalCapex, leases, debt and tax
- OperationsVolume, margin and contract mix
Test one reversible move.
Choose one closed period and reproduce the cash bridge. Apply one bounded action to a named cohort—for example dispute triage for overdue invoices or a reorder change for aging inventory—and estimate timing, probability and side effects. Move to a live pilot only if the calculation reconciles and guardrails remain intact.
A decision your team can use.
- 01A reconciled cash bridge
- 02Working-capital driver cohorts
- 03Recoverable cash with confidence
- 04A controlled release plan
Common questions.
Can EBITDA explain this?
No. Accrual profit does not show when customers pay, inventory converts or suppliers are paid.
Should all inventory reduction count as cash opportunity?
No. Reserved, required, obsolete and hard-to-liquidate stock need separate treatment.
What is the first control?
Reconciliation. An operational explanation built on unreconciled extracts is not decision-ready.