[Verse 1]
Behind the numbers on the page
There's stories waiting to unfold
Are these earnings built to last
Or just fool's gold being sold
We dig beneath the surface shine
Look past the polished quarterly show
Revenue recognition timing
And where the cash reserves really go
[Chorus]
Quality check, sustainability test
Are these profits real or just accounting dressed
Accruals and policies, cash flow alignment
Revenue timing and expense assignment
Quality check, reliability quest
Separate the wheat from the accounting mess
[Verse 2]
Aggressive policies paint the scene
Making current periods bright
But tomorrow pays the price
When the numbers don't seem right
Conservative approaches build
A foundation strong and true
Matching principles and substance
Over form in all we do
[Chorus]
Quality check, sustainability test
Are these profits real or just accounting dressed
Accruals and policies, cash flow alignment
Revenue timing and expense assignment
Quality check, reliability quest
Separate the wheat from the accounting mess
[Bridge]
Cash from operations tells the tale
When earnings and cash flows align
That's when you know the profits shine
But when they diverge and start to fail
Red flags are waving in the wind
Time to question what's behind
[Verse 3]
One-time gains can spike the year
But don't repeat the next time round
Recurring earnings power shows
Where sustainable profits can be found
Working capital changes speak
To quality of sales reported
Cash conversion cycles reveal
If growth is truly supported
[Chorus]
Quality check, sustainability test
Are these profits real or just accounting dressed
Accruals and policies, cash flow alignment
Revenue timing and expense assignment
Quality check, reliability quest
Separate the wheat from the accounting mess
[Outro]
Behind every number lies a choice
Between the real and the facade
Quality earnings assessment
Reveals the truth beneath the fraud