[Verse 1] Companies play games with their cash flow reports Moving money around like financial sports Classification shifting makes it look so bright Operating cash when it should be financing, right? They take investing outflows and make them disappear Into operating buckets to fool what you hear [Chorus] Watch for the red flags flying high S-P-C will help you spy Stretching payables, pushing dates Classification that manipulates Capitalizing what should expense These tricks don't make financial sense Red flags, red flags, don't be blind S-P-C will blow your mind [Verse 2] Stretching payables is their favorite game Pay suppliers later but the cash looks the same This quarter's flow gets an artificial boost But next quarter's numbers will come home to roost Days payable outstanding starts to climb A temporary trick that works just one time [Chorus] Watch for the red flags flying high S-P-C will help you spy Stretching payables, pushing dates Classification that manipulates Capitalizing what should expense These tricks don't make financial sense Red flags, red flags, don't be blind S-P-C will blow your mind [Bridge] Capitalizing costs that should be expensed today Makes operating cash flow look okay Software development, maintenance fees Put on the balance sheet like factory machinery But these costs should hit the income right now Don't let sneaky accounting make you bow [Verse 3] How to spot these games before you invest? Compare the patterns and put them to the test Operating cash flow growing way too fast While net income struggles to match the past Days payable rising without explanation Cash flow quality needs investigation [Chorus] Watch for the red flags flying high S-P-C will help you spy Stretching payables, pushing dates Classification that manipulates Capitalizing what should expense These tricks don't make financial sense Red flags, red flags, don't be blind S-P-C will save your dime [Outro] Remember S-P-C when reading statements Stretching, pushing, capitalizing placements Quality cash flow tells the real story Don't get fooled by accounting glory
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