[Verse 1] Sarah reviews the quarterly reports tonight Numbers gleaming on her screen so bright But hidden beneath those profit claims Are accruals playing accounting games She knows that earnings need a deeper test Cash flow reveals what's truly blessed [Chorus] Check the Cash, Compare, Assess Accruals high means earnings stress Sustainable or just a show Quality indicators help you know CCAA - the analyst's way Cash beats accruals every day [Verse 2] Working capital's climbing fast But actual cash flows can't seem to last Revenue recognition pushed ahead While customers haven't paid instead The income statement tells one tale Cash flow statement won't fail [Chorus] Check the Cash, Compare, Assess Accruals high means earnings stress Sustainable or just a show Quality indicators help you know CCAA - the analyst's way Cash beats accruals every day [Bridge] Days sales outstanding growing long Inventory turnover going wrong Depreciation seems too slow Red flags starting now to show Quality earnings stand the test When cash and income interests mesh [Verse 3] Operating cash exceeds reported gains That's when an analyst explains These earnings have the strength to stay Not manipulated or delayed Recurring income, margins wide True performance cannot hide [Chorus] Check the Cash, Compare, Assess Accruals high means earnings stress Sustainable or just a show Quality indicators help you know CCAA - the analyst's way Cash beats accruals every day [Outro] When accruals ratio climbs too high It's time to question reasons why Quality earnings tell no lies Cash flow never wears disguise
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