/cash-flow

/cash-flow — Cash Flow Analysis

What This Command Does

Performs comprehensive cash flow analysis including historical pattern identification, cash flow forecasting, working capital optimization, and liquidity planning. Supports 13-week rolling forecasts for near-term treasury management and longer-term strategic cash planning.

When to Use

• Weekly/monthly cash position reporting
• 13-week cash flow forecasting (lender covenant)
• Working capital improvement initiatives
• Liquidity stress testing
• Dividend capacity analysis
• Capex funding assessment

How It Works

1. Historical Analysis: Decomposes cash flows by operating, investing, and financing activities
2. Pattern Recognition: Identifies seasonality, cyclicality, and trend in cash generation
3. Working Capital Drill-Down: Analyzes DSO, DIO, DPO trends and benchmarks against peers
4. Forecast Construction: Builds bottom-up cash forecast from operational drivers
5. Liquidity Assessment: Maps available liquidity vs. obligations and contingencies
6. Stress Testing: Applies adverse scenarios to identify minimum liquidity thresholds

Example Usage

Input:

/cash-flow entity:"FreshFoods Distribution" type:forecast horizon:13-week currency:EUR

Output:

# Cash Flow Forecast — FreshFoods Distribution
## Type: 13-Week Rolling | Currency: EUR thousands | As of: 2026-03-14

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## Opening Position
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

| Item                    | EUR '000  |
|-------------------------|-----------|
| Cash & equivalents      | 2,850     |
| Undrawn revolver        | 5,000     |
| **Total liquidity**     | **7,850** |
| Minimum cash policy     | 1,500     |
| **Available headroom**  | **6,350** |

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## 13-Week Forecast Summary
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

| EUR '000          | Wk1-4 | Wk5-8 | Wk9-13| Total  |
|-------------------|-------|-------|-------|--------|
| Collections       | 3,200 | 3,450 | 4,100 | 10,750 |
| Supplier payments | (2,800)|(3,100)|(3,500)| (9,400)|
| Payroll           | (850) | (850) | (850) | (2,550)|
| Rent & utilities  | (220) | (220) | (280) | (720)  |
| Tax payments      | (180) | —     | (420) | (600)  |
| Capex             | (150) | (200) | (100) | (450)  |
| Debt service      | (320) | —     | (320) | (640)  |
| Other operating   | (120) | (130) | (140) | (390)  |
| **Net cash flow** |**(440)**|**(1,050)**|**(1,510)**|**(3,000)**|
| **Closing cash**  |**2,410**|**1,360**|**(150)**|       |

⚠ WARNING: Cash turns negative in Week 12 without revolver draw.
Recommended action: Draw EUR 2,000K from revolver in Week 8.

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## Working Capital Metrics
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

| Metric          | Current | Target | Peer Median | Cash Impact |
|-----------------|---------|--------|-------------|-------------|
| DSO (days)      | 52      | 45     | 42          | +EUR 780K   |
| DIO (days)      | 28      | 25     | 23          | +EUR 320K   |
| DPO (days)      | 38      | 42     | 45          | +EUR 440K   |
| Cash Conv Cycle | 42 days | 28 days| 20 days     |             |
| **WC release**  |         |        |             |**+EUR 1,540K**|

Achieving target working capital would eliminate the liquidity gap.

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## Stress Test
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

| Scenario               | Min Cash | Revolver Need | Breach? |
|------------------------|----------|---------------|---------|
| Base case              | (150)    | EUR 2,000K    | No      |
| Revenue -10%           | (1,225)  | EUR 3,500K    | No      |
| Top customer default   | (2,100)  | EUR 4,500K    | No      |
| Combined stress        | (3,800)  | EUR 5,500K    | ⚠ Yes   |

Combined stress exceeds available revolver by EUR 500K.
Recommendation: Negotiate revolver increase to EUR 6M or secure
backup facility.

Related Agents

• corporate-treasurer — Primary agent for cash and liquidity management
• fpa-analyst — For cash flow forecasting integration with P&L
• cfo-advisor — For strategic liquidity and capital allocation decisions