git:20260810.7f5bb69 to git:20260813.1929665

12 added, 2 removed. Audit A to A.

---

name: cash-flow-analysis

- description: Analyze operating, investing, and financing cash flows, free cash flow, and cash runway for Indonesian businesses.

- argument-hint: "<cash_flow_statement> <capex> <monthly_burn>"

+ description: "Analyze operating, investing, and financing cash flows, free cash flow, and cash runway for Indonesian businesses."

+ argument-hint: <cash_flow_statement> <capex> <monthly_burn>

risk_level: MEDIUM

rule_type: professional-standard

+ quality_tier: expert-reviewed

+ allowed-tools: bash

+ capability:

+ requires: [<cash_flow_statement> <capex> <monthly_burn>]

+ produces: [financialRatio, cashRunwayMonths, netProfit, feasible]

+ deterministic: true

+ cross_domain_relevance:

+ strategy: high

+ marketing: medium

+ tax: medium

---

# Cash Flow Analysis

Determines whether a business generates enough cash to sustain operations, growth, and obligations.

## Methods & Core Metrics

* **Direct method**: cash from customers − cash paid for operations.

* **Indirect method**: net income + non-cash items (depreciation) ± changes in working capital.

* **Free Cash Flow (FCF)** = OCF − Capex — the cash truly free for dividends/debt/investment.

* **Cash Runway** = Current cash ÷ monthly burn rate — months before cash runs out (without additional funding).

## Scope & Safety

* **Use for**: assessing debt repayment capacity, planning financing, detecting "earning without cash" situations.

* **Do not use for**: profitability assessment alone (cash flow ≠ profit) — combine with the Profit & Loss statement.

* A single positive FCF period is not a guarantee; use multi-period trends (min. 3 months) plus seasonality.

* Projected figures must be labeled as assumptions, not facts.

## Worked Example

Input: OCF 150 million/month, Capex 40 million/month, cash 300 million, burn 25 million/month (if revenue stops).

Output: FCF = 150 − 40 = **110 million/month**; Runway = 300 ÷ 25 = **12 months**.

Interpretation: the business generates positive cash; still needs a 3–6 month runway buffer for emergencies.