Going-Concern Assessment, Explained: Can Your Business Pay Its Bills for the Next Year?
Under ASC 205-40, management must test whether the business can pay its bills for a year after issuance — and disclose substantial doubt either way.
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Cash Flow
Track and optimize cash flow for better financial health and stability
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- The Complete Guide to Cash Flow Statements: Free Template and Best Practices
Start here: what a cash-flow statement shows that profit hides, its three sections, a worked bakery example, and a template to copy.
- Understanding Accounts Receivable (A Beancount Guide)
Understand why cash arrives late: what receivables are, how to track them in Beancount, and how DSO tells you whether collection is improving.
- Crafting & Tracking Invoices with Beancount
Speed cash in with a repeatable invoicing workflow: the fields every invoice needs, how to record it in the ledger, and one query listing who still owes you.
- Cash Flow Forecasting: The Essential Guide for Small Business Survival
Look ahead instead of behind: build a cash-flow forecast step by step and know exactly what to do when it predicts a shortfall.
Revolving Credit Facilities vs. Term Loans: How Each Works and When Your Business Needs Each
A revolver charges interest only on what you draw and must be renewed; a term loan disburses once and amortizes — match short money to short needs.
Carpenter Technology Q1 FY2027 Earnings: Record $196M Operating Income, EPS Up 34%
Carpenter's Q1 FY2027 operating income hit a record $196.4M, up 28%, on a 37.7% alloys margin; the held $850–880M outlook needs a 20% hotter back half.
Net Operating Income (NOI), Explained: How Rental Revenue Minus Operating Expenses Values a Property
NOI is rental revenue minus operating expenses, before financing, CapEx, and taxes. It sets price via the cap rate and loan size via DSCR.
Net Present Value (NPV), Explained: How Discounting Future Cash at Your Hurdle Rate Tells You Whether a Project Creates Value
NPV discounts every future cash flow to today's dollars at your hurdle rate — a positive total means the project creates value, so accept it.
The Operating Cycle, Explained: How DIO Plus DSO Measures the Days From Inventory to Cash
Operating cycle equals DIO plus DSO — days from stocked inventory to collected cash. Subtract DPO for the cash conversion cycle.
Global Cash Flow, Explained: How SBA Lenders Combine Your Business, Affiliates, and Personal Obligations Into One Debt-Service Test
SBA lenders require 1.0x global debt-service coverage across your business, affiliates, and personal debts — a side venture's losses can sink the loan.
United Rentals Q3 2026 Earnings: Record $4.9B Revenue at a 47.6% EBITDA Margin
United Rentals Q3 2026 revenue rose 15.7% to a record $4.9B at a 47.6% adjusted EBITDA margin; specialty rentals grew 34.7% as fleet capex hit $4.3B YTD.
Winnebago Q4 FY2026 Earnings: Sales Down 17%, $142.5M Cash Flow Cuts Leverage
Winnebago Q4 FY2026 revenue fell 17% to $645.1M, yet $142.5M of operating cash flow cut net leverage from 3.0x to 2.2x and funded a 3% dividend raise.
Dow Q3 2026 Earnings: A 14% Pricing Quarter With a Volume Problem
Dow Q3 2026 sales rose 13% to $11.3B on a 14% price gain while volume fell 1%; operating EPS swung to $0.71 and free cash flow doubled to $1.13B.
How the Three Financial Statements Connect: Net Income Into Retained Earnings, Balance-Sheet Changes Into Cash, and Closing Cash Back to the Balance Sheet
Net income flows into retained earnings and opens operating cash flow; ending cash must tie to the balance sheet to the dollar.
Kinder Morgan Q3 2026 Earnings: Record $764M Profit as the $14.4B Backlog Becomes the Story
Kinder Morgan Q3 2026: net income rose 22% to a record $764M, Adjusted EBITDA 9% to $2.18B, and the backlog jumped $4.7B to $14.4B, mostly power-linked gas.