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

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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

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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

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Phase 3: Agent Dispatch

Dispatch to specialist with full context

Agent Dispatch

Task tool:
  subagent_type: "ring: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

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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

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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

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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."

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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

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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