Profit is an opinion. Cash is a fact.

In 25 years of treasury, I’ve seen it repeatedly: Senior finance professionals confidently reporting "We’re making a profit," while the business is quietly bleeding cash. Why does this happen? The Qualification Gap: Professional qualifications like ACCA are vital for compliance and audit. The CFA proves an exceptional intellect for complex valuations and hedging. But for a business to survive, you need something different: Cash Liquidity Visibility. The Reality Check: Business failure is rarely a sudden explosion. It is the accumulated result of making small, "trivial" financial decisions every day without accurate cash data. By the time the slow season hits, those decisions become fatal. The Solution: You don't need more complex reports. You need a simple "Direct Method" view: ✅ Daily Inflows ✅ Daily Outflows ✅ A 13-week confident forecast This is the key for CEOs and operational managers—accountants or not—to manage the business day-by-day. As Warren Buffett famously said: "Only when the tide goes out do you discover who's been swimming naked." Is your business prepared for the tide to go out? Or are you managing by looking in the rearview mirror? Mala Sun CEO and Founder of Stonerose Treasury Limited