Cash follows the statements
Closing cash starts from opening cash and adds operating, investing and financing cash flows. Enter the starting position through opening balances and change the economic drivers thereafter. Cash is not an independent revenue or profit adjustment. Inspect working capital, capex and financing when cash moves unexpectedly.
Automatic funding is visible
The statement engine records cash deficits as an explicit short-term revolver and can repay that funding from subsequent excess cash. The funding balance affects debt-based ratios and later interest. It indicates financing need; it does not establish borrowing availability or a negotiated credit facility.
Stress-test liquidity
Increase inventory or add a large investment in a separate scenario. Review cash, revolver and later interest together. The LBO instead exposes its own minimum-cash and funding-shortfall calculation; unfunded sponsor returns remain unavailable.
Documents the current implemented behavior. Example assumptions are not market data.