Going Concern

 

What

Cash flow analysis, short and medium term, of an operation, business or enterprise. Supports short term strategic decisions based on the business cash generation and liquidity.

 

When

To reveal the financial strength of the business for the forthcoming months and decide over financial instruments, loans, refinancing, investments and other strategic, operational and financial aspects. 

 

How

The main income statement, balance sheet and cash flow items are projected for the next 12 to 24 months. Operating, financial, investment and total cash flows are calculated and analyzed, as well as the main operating and financial  indicators, in order to determine the risks and opportunities of the operations.

 

Format

Usually the format is a memorandum describing the main accounts, assumptions, results and analysis in a sufficiently detailed form, according to clients’ needs, the business complexity and the risks identified.