[Verse 1] Sarah stares at numbers glowing, profit margins look divine But beneath the polished surface, warning signals start to shine Accruals balloon like bubbles, cash receipts trail far behind Quality assessment beckons, truth and fiction intertwined [Chorus] S-C-A-P reveals the story Sustainability, Cash flow, Accruals, Policies Dig beneath accounting glory Question every entry's honesty When earnings dance but cash stands still The market's trust begins to chill S-C-A-P reveals the story Quality earns the victory [Verse 2] Revenue recognition shifting, customers pay months delayed Inventory values climbing while demand begins to fade Depreciation stretches longer, reserves mysteriously shrink Conservative becomes aggressive, analysts begin to think [Chorus] S-C-A-P reveals the story Sustainability, Cash flow, Accruals, Policies Dig beneath accounting glory Question every entry's honesty When earnings dance but cash stands still The market's trust begins to chill S-C-A-P reveals the story Quality earns the victory [Bridge] Working capital explosion, days sales outstanding grow Provision reversals boosting income, red flags start to show Compare the cash conversion, match the operational beat Sustainable performance emerges when the metrics meet [Verse 3] Forensic eyes examine ratios, recurring versus one-time gains Management's aggressive estimates reveal the hidden strains Transparency illuminates the path toward lasting worth Quality assessment separates the wheat from barren earth [Chorus] S-C-A-P reveals the story Sustainability, Cash flow, Accruals, Policies Dig beneath accounting glory Question every entry's honesty When earnings dance but cash stands still The market's trust begins to chill S-C-A-P reveals the story Quality earns the victory [Outro] Behind each polished statement lies The substance that investors prize S-C-A-P, the key that frees True quality from hollow pleas
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