cash-flow-analysis
Cash flow analysis and treasury management workflow covering liquidity assessment, cash forecasting, working capital optimization, and treasury operations.
Installation
Follow the repository instructions for this skill and your agent. Review the files and dependencies before adding it to your workflow.
View source ↗GuidesSkill instructions
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: "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 |
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 |
Examples
Read the usage examples in the source repository.
View source ↗Source history
- Indexed on
- 2026-01-20
- Index updated
- 2026-02-04
- Branch
- main
Index and sync dates describe this directory. View the source repository for code history.
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