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Your P&L is a liar
cash_flowaccountingsurvival

What It Means

P&L statements show accrual accounting that doesn't reflect actual cash timing, which can be misleading for survival decisions

Why It Matters

Many profitable-looking companies die from cash flow problems because P&L doesn't show when money actually moves

When It's True

For businesses with timing mismatches between revenue recognition and cash collection, especially B2B SaaS with quarterly payments

When It's Risky

When used to dismiss the importance of P&L for investor communications and long-term trend analysis

How to Apply

1

Build 13-week cash flow system alongside P&L tracking

2

Use cash flow for survival decisions, P&L for growth analysis

3

Reconcile differences when cash and accrual diverge >20%

Example Scenario

SaaS company shows $500K revenue on P&L from signed annual contract, but only receives $125K quarterly payments, making them cash-poor despite appearing profitable

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