CF-3 Unsustainable CFFO
Assess quality and durability of CFFO.
Checks
-
Analyze DPO, DIO, and AR collection timing for pull-forward behavior.
-
Flag one-time tax/legal/pension items materially lifting CFFO.
-
Compare CFFO and net income trends over multiple quarters.
Output
Return JSON with shenanigan , risk_level , flags , supporting_evidence , cffo_quality_score , and recommended_follow_up .