the.com/cash flow

profit is an opinion, cash flow is a fact you can spend.

means it is the actual money moving in and out of a business over a period, regardless of what the accountants call profit.

from emerged as a distinct financial concept in mid-20th-century corporate accounting, once analysts realized profitable companies were still going bankrupt because profit is booked on paper while bills demand real money.

for instance

enron 2001reported profits for years while cash flow quietly bled out

amazon 1997-2015ran near-zero profit for years, prioritized cash flow growth instead

wework 2019ipo collapsed partly on investors finally reading its cash burn

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