[Verse 1] Numbers streaming through the ledger's maze Three buckets catch the corporate ways Operations pump the daily grind Investments plant seeds you'll later find Financing deals with debt and shares Each dollar sorted, nothing spares [Chorus] O-I-F, sort every cent Operating, investing, what was spent Financing rounds complete the tale Direct or indirect, both will prevail Cash is king but quality reigns Don't let manipulation strain your gains [Verse 2] Direct method tracks the payments raw Customer cash and vendor draw Indirect starts with net income Adjusts for items yet to come Depreciation adds back in Non-cash expenses, let's begin [Chorus] O-I-F, sort every cent Operating, investing, what was spent Financing rounds complete the tale Direct or indirect, both will prevail Cash is king but quality reigns Don't let manipulation strain your gains [Bridge] FCFF takes operating strong Subtracts capex, right or wrong Add back interest, tax effects Free cash flowing, what's next? FCFE starts where FCFF ends Minus debt payments, dividends [Verse 3] Quality whispers warning signs When operating cash declines But earnings climb toward the sky Something fishy, question why Shifting items between the three Stretching payables deceptively [Verse 4] Capitalizing what should expense Makes the operating dense Revenue timing, channel stuff When the numbers look too buff Accruals growing, cash stays flat Red flags waving, notice that [Chorus] O-I-F, sort every cent Operating, investing, what was spent Financing rounds complete the tale Direct or indirect, both will prevail Cash is king but quality reigns Don't let manipulation strain your gains [Outro] Three sections tell the liquid story Operating cash, the crown of glory Investing builds tomorrow's base Financing keeps the ship in place Quality over quantity wins That's where true analysis begins
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