Cash Flow Analysis Workflow
This skill provides a structured workflow for cash flow analysis and treasury management using the treasury-specialist agent.
Workflow Overview
The cash flow analysis workflow follows 5 phases:
| Phase |
Name |
Description |
| 1 |
Position Assessment |
Establish current cash position |
| 2 |
Forecasting |
Build cash flow forecast |
| 3 |
Liquidity Analysis |
Assess liquidity and runway |
| 4 |
Risk Identification |
Identify cash flow risks |
| 5 |
Recommendations |
Provide actionable guidance |
Phase 1: Position Assessment
MANDATORY: Establish current position before forecasting
Position Requirements
| Item |
Description |
| Bank balances |
All accounts, same day |
| Credit availability |
Undrawn facilities |
| Restricted cash |
Identify any restrictions |
| Intercompany |
IC positions and netting |
Verification Checklist
| Check |
Validation |
| All accounts included |
Complete bank list |
| Same-day balance |
No stale data |
| Reconciled |
Ties to bank statement |
| FX converted |
Consistent currency |
Blocker Check
If ANY of these are unclear, STOP and ask:
- Current cash position
- Credit facility terms
- FX rate source for conversion
- Restricted cash items
Phase 2: Forecasting
MANDATORY: Build forecast with documented methodology
Forecast Types
| Type |
Horizon |
Granularity |
Use Case |
| 13-Week |
13 weeks |
Weekly |
Short-term liquidity |
| Monthly |
12 months |
Monthly |
Operating planning |
| Annual |
1-5 years |
Annual |
Strategic planning |
Forecast Components
| Component |
Description |
| Opening balance |
Current position |
| Operating receipts |
Customer collections, other |
| Operating disbursements |
Payroll, vendors, other |
| Investing |
CapEx, acquisitions |
| Financing |
Debt, equity, dividends |
| Closing balance |
Calculated position |
Methodology Options
| Method |
Description |
| Receipts/Disbursements |
Bottom-up from transactions |
| Adjusted Net Income |
Top-down from P&L |
| Balance Sheet Method |
From B/S changes |
Phase 3: Agent Dispatch
Dispatch to specialist with full context
Agent Dispatch
Task tool:
subagent_type: "treasury-specialist"
model: "opus"
prompt: |
Perform cash flow analysis per these specifications:
**Current Position**: [from Phase 1]
**Forecast Type**: [13-week/monthly/annual]
**Methodology**: [receipts-disbursements/adjusted NI]
**Data Provided**:
- Bank balances as of [date]
- Credit facility details
- AR aging
- AP aging
- Payroll schedule
- Known commitments
**Required Output**:
- Current position summary
- Cash flow forecast
- Liquidity analysis
- Risk assessment
- Recommendations
Required Output Elements
| Element |
Requirement |
| Treasury Summary |
Current position and highlights |
| Cash Position |
All accounts with reconciliation |
| Forecast |
Period-by-period projection |
| Liquidity Analysis |
Runway and ratios |
| Risk Assessment |
Identified risks and mitigations |
| Recommendations |
Actionable next steps |
Phase 4: Liquidity Analysis
MANDATORY: Assess liquidity comprehensively
Liquidity Metrics
| Metric |
Formula |
Threshold |
| Cash Runway |
Cash / Monthly Burn |
>6 months |
| Current Ratio |
Current Assets / Current Liabilities |
>1.5x |
| Quick Ratio |
(CA - Inventory) / CL |
>1.0x |
| Cash Ratio |
Cash / Current Liabilities |
>0.5x |
Stress Testing
| Scenario |
Description |
| Base Case |
Expected forecast |
| Delayed Receipts |
AR delayed 30 days |
| Accelerated Payments |
AP paid early |
| Revenue Shortfall |
10-20% revenue decline |
| Combined Stress |
Multiple adverse factors |
Phase 5: Risk Identification
MANDATORY: Document all cash flow risks
Risk Categories
| Category |
Examples |
| Collection Risk |
Customer concentration, aging |
| Payment Risk |
Vendor demands, timing |
| Operational Risk |
Seasonality, cyclicality |
| Financing Risk |
Covenant compliance, renewal |
| FX Risk |
Currency exposure |
Risk Assessment Framework
| Element |
Documentation |
| Risk description |
Clear statement |
| Probability |
High/Medium/Low |
| Impact |
Quantified if possible |
| Mitigation |
Specific action |
Pressure Resistance
See shared-patterns/pressure-resistance.md for universal pressures.
Cash Flow-Specific Pressures
| Pressure Type |
Request |
Agent Response |
| "Use yesterday's balance" |
"Treasury needs current data. I'll get today's position." |
|
| "Skip the forecast, just need position" |
"Position without forecast lacks context. I'll include projections." |
|
| "Estimate the AR collections" |
"Collections forecast needs AR aging basis. I'll use actual data." |
|
| "We never have liquidity issues" |
"Past performance ≠ future results. I'll assess current risk." |
|
Anti-Rationalization Table
See shared-patterns/anti-rationalization.md for universal anti-rationalizations.
Cash Flow-Specific Anti-Rationalizations
| Rationalization |
Why It's WRONG |
Required Action |
| "Cash is cash, simple analysis" |
Cash has many components |
ANALYZE by category |
| "Forecast is same as last month" |
Each forecast is independent |
BUILD fresh forecast |
| "We always collect in 45 days" |
Actual may differ |
USE actual aging |
| "Covenant is not close" |
Still needs monitoring |
CALCULATE covenant |
Execution Report
Upon completion, report:
| Metric |
Value |
| Duration |
Xm Ys |
| Accounts Reconciled |
N |
| Forecast Periods |
N |
| Risks Identified |
N |
| Recommendations |
N |
| Result |
COMPLETE/PARTIAL |
Quality Indicators
| Indicator |
Status |
| Position same-day |
YES/NO |
| All accounts included |
YES/NO |
| Forecast documented |
YES/NO |
| Risks assessed |
YES/NO |
| Covenants calculated |
YES/NO |
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