Lam Research Q1 FY2027: The $8.22B Quarter That Turned Shipments Into Cash
Lam Research Q1 FY2027: revenue +54% to $8.22B at a record 40% operating margin, and $3.50B of operating cash flow cut DSO from 72 to 63 days.
#cash-flow
Cash Flow
Track and optimize cash flow for better financial health and stability
Nonprofit Financial Statements Under FASB 958, Explained: The Two Net Asset Classes, the Liquidity Disclosure Donors Read, and How the Statement of Activities Differs From a P&L
ASU 2016-14 cut nonprofit net assets to two classes and added a liquidity note naming spendable funds — read the columns and the note before the total.
Texas Instruments Q3 2026 Earnings: Revenue +28% to $6.06B as Free Cash Flow Hits $8.4B
Texas Instruments Q3 2026: revenue rose 28% to $6.06B, operating margin hit 47.5%, and TTM free cash flow reached $8.4B as capex fell 46%.
Free Cash Flow, Explained: How to Calculate FCF From Operating Cash Flow Minus CapEx — and Why a Profitable Business Can Still Run Out of Cash
Free cash flow is operating cash flow minus CapEx — the cash left after maintaining your assets. How to calculate it, read it, and fix it.
SpaceX Q3 2026 Earnings: Super Intelligence Turns Its First Profit as $14.6B Revenue Beats Expectations by $1.7B
SpaceX Q3 revenue rose 161% to $14.58B and net income hit $4.40B as Super Intelligence earned its first operating profit of $431M.
Cash Ratio Explained: The Strictest Liquidity Test Your Balance Sheet Can Pass
Cash ratio equals cash and equivalents divided by current liabilities; 0.5-1.0 is the healthy zone for most small businesses.
Earnings Credit Rate (ECR), Explained: How Your Idle Balances Pay Your Bank Fees
Your bank turns idle checking balances into credits that pay your service fees — size the balance to your fees or the surplus expires monthly.
Money Market Funds vs. Money Market Accounts: FDIC vs. SIPC, Breaking the Buck, and Where Your Business Should Park Idle Cash
A money market account is FDIC-insured bank cash; a money market fund is an uninsured investment at a $1 share price — keep operating reserves in the account.
2/10 Net 30, Explained: What Trade-Credit Terms Mean, Why Skipping the Discount Costs 36 Percent APR, and How to Book It
Paying a 2/10 net 30 invoice on day 30 instead of day 10 costs 2% for 20 days of float — about a 36% annualized rate. Take the discount.
SaaS Magic Number, Efficiency Score, and Default Alive Test: Is Your Growth Efficient?
A Magic Number above 1.0 means each S&M dollar buys more than a dollar of ARR — compute it with the one-quarter lag, then check the Default Alive test.
Lease vs. Buy for Business Equipment: How to Run the Analysis Like Your Banker Would
Leasing vs. buying comes down to after-tax present value — Section 179 favors buying, obsolescence risk favors leasing. Run the NAL to decide.
What Is a Master Budget? How Sales, Production, and Cash Budgets Roll Into One Annual Plan
A master budget rolls your sales, production, and cash budgets into one annual plan — build each schedule in sequence, then compare actuals monthly.